Tds u/s 194c - package tour

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We are arranging foreign trips to our employees, we are paying amount in Rs. to Travel Agent for Package tour which includes Travel ticket, sight seen, hotel etc. In this TDS u/s 194C applible?

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As per section 194C,  TDS under this section is required to be made for carrying out any work.   As per Explanation iv to the section work includes the following:

iv)   “work” shall include—

        (a)   advertising;

        (b)   broadcasting and telecasting including production of programmes for such broadcasting or telecasting;

        (c)   carriage of goods or passengers by any mode of transport other than by railways;

        (d)   catering;

        (e)   manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer,

 

clause 'c' above states about carriage of passengers, so I think that TDS will be required to be made u/s 194C 

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