Tds on amount paid to tailor

Srimanth (CA in Practice) (119 Points)

23 August 2012  

Guys i've come across a situation wherein a college has paid Rs.200000 to a tailor for stiching the uniforms for the students so should the college deduct TDS and pay him the amount?? In case yes should his TDS be under professional services ?? Please give proper explanation for your answers

Thanks in advance guys :-)