Tds on logistics

For the Transportation service TDS not required to deduct if pan is provided. if not provided then 20% TDS will attract u/s 194C

logistics includes the planing,execution,and control of the movement/placement of goods or people and the related support service to acchive specific objective.

so TDS u/s 194C will attract as it seems the contractual in nature.

PAYMENT TO COURIER MEANS, IMPLIEDLY 194C IS APPLICABLE

YOU ARE LIABLE TO DEDUCT TDS IF  SINGLE PAYMENT IN A DAY EXCEEDS 30,000 AND PAYMENTS EXCEEDS 75,000 IIN A FINANCIAL YEAR