Explanation to the word "work" in section 194C.—For the purposes of this section, the expression “work” shall also include—
(b) broadcasting and telecasting including production of programmes for such broadcasting or telecasting;
(c) carriage of goods and passengers by any mode of transport other than by railways;
For catering purpose it also include the facility where a fixed sum is charged by contractor on basis of each unit for e.g200/plate. Though the material component is included but irrespective of that a fixed amount is charged TDS liability u/s 194C on whole amount arises subject to condition that the contractor is having any lower deduction certificate from Income Tax department for that period.
BUT if in the same case instead of availing catering service one would have gone to hotel/resturant and availed dine @ 200/plate , no TDS liability arises.
In later case there was no specific performance of service exclusively to the person and thus tatamounting to sale only but in case of catring service there is involvement of specific performance of service which is rided by the terms of contract.
If any body has different view or some more backup..Kindly do share.