TDS Deduction Query

1. According to sec 194C TDS will be required to be deducted by the payer if the nature of expense was not covered under any other specific category and it is under the contract between the payer and payee. Since all expenses are one way or another is under the contract but if it subsides the particular nature of such expense (like rent, commission) it will not be covered under sec 194C.
2. Payment made for stall conferences and courier services will be covered under the contract and hence TDS u/s 194C will be required to be deducted. If the payment is made to an individual 1% and if the payment is made to any person other than an individual 2 % is required to be deducted before making the payment. 
3. If the payer is not covered under the tax audit u/s 44AB then no need to deduct TDS u/s 194C.
Please correct me if the above solution has an alternative view.