TDS on reimbursement of expense incase of 194J

Hello Everyone,

In case of reimbursement of exp we deduct tax at source u/s 194J. What if I'm a contractor and i get the goods tested by some third party and raise a debit note to my customer for the testing charges for an amount equivalent to the amount i paid to the third party without any profit element to it. I also attach the bill copy raised by the third party for proof. Should tax be deducted on this testing charges u/s 194J. The testing that i outsource requires special skill and can't be treated as contract falling under 194C.

Please clarify..

Thank u