Tds on water supply at construction site

Sir

I am working with Builders & developers.

Under Audit qurry one point raised i.e. TDS on Water Supply at Construction Site.

Sir asap please give your openion whether TDS is applicable on Water Supply made by

regular supplier who supplies water at our Construction site.

My Auditor has told me to deduct TDS u/s 94C ( as it is to be treated as deemed to be

contract evenif it is not in writting) Plase assist on the said point.

Thanks

For V M Associates

Manoj Asher