Tds on carriage of newspaper

1) But u/s 194c if person engaged in plying,hiring and transporting business and provides PAN card then their is no requirement to deduct TDS in other word it will be exempted.

2) Please explain how newspaper will be treated as goods.

TDS is applicable u/ s 194C 

 

Amit please explain how 194c will be applicable

Dear all

As section 194C Substituted by the Finance (No. 2) Act, 2009, w.e.f. 1-10-2009 which provided vide subsection 6  that tax shall not be deducted in case of plying,hiring or leasing of goods carriage if person who is paid for such services furnishes PAN to person paying sums. Read the exact wordings below (6) No deduction shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of a contractor during the course of business of plying, hiring or leasing goods carriages, on furnishing of his Permanent Account Number, to the person paying or crediting such sum. Conclusion Therefore, it becomes clear that only in case of Goods Carriage plying or leasing or hiring, 

Now my doubt is whether service tax will applicable under reverse charge mechanism??