Tds u/s 194c - package tour

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