tds provision

Dear Saravanan,
Regarding hotel bill of Rs.22000/-paid for tiffin expenses of annual day, if the service is provided by the hotel people at your door step or at any other place other than the hotel premises, it attracts tds u/s. 194C being a catering cum service contract. If the service is availed in the hotel itself, where offering of food is a routine job, no tds is attracted.
Regarding printing charges of diamaond jubilee publication, if it is a single payment comprising the total expenses, then it is a job work and so attracats tds u/s. 194C.
With regards.