Urgent query regarding tds

It will be added u/s 194C -payment made to contractor & sub contractor and deduct @ 2% TDS 

194c -2 %

Yes it goes to  under the head Contractor

Thanks all of you for your answers but there is a doubt in my mind. kindly consider these points also while answering.

"The services provided by Pest Control of India Pvt. Ltd. includes Integrated Mosquitoes Management Service and Gold Seal Service which is generally only a techincally sound person can provide. These services are provided  by the help of equipments & chemicals."

In my view due to use of technology and technicians, these services should come under technical services. Kindly advice me.

yes...

TDS IS TO BE DEDUCTED U/S 194 C....

RETE 2%

Dear,

Its a kind of AMC contract, It would require to deduct TDS in 194C @ 2% (Company).

Thanks

Mihir Doshi

Originally posted by : DIBYENDU
	It will be added u/s 194C -payment made to contractor & sub contractor and deduct @ 2% TDS

merely use of complicated equipment and other specialists doesnt qualify this as professional and technical services. When deciding the nature of the contract you should look at it from the point of view of customer, as in, what outcome is he getting out of that contract. In your case the Hospital is using the services of "PEST CONTROL INDIA (P) LTD." only for the purpose of keeping its premises clean and hygenic. Howcome that amounts to technical services? If, just for example, Hospital is taking services of a particular professional surgeon for perfroming a complicated surgery, that will amount to professional & technical services.
Hope i have cleared my point. 

"The services provided by Pest Control of India Pvt. Ltd. includes Integrated Mosquitoes Management Service and Gold Seal Service which is generally only a techincally sound person can provide. These services are provided  by the help of equipments & chemicals."

Merely by acquiring knowledge/training/experience to use or handle a hi-tech machine or equipment doesnot tatamount to have a professional or specific skill as per 194J. e.g AMC for computer maintainence comes under 194C even in that case only a technically sound person can handle software/hardware problems. or say in case of chauffer driven Taxi contract ,in that case also a Driver(i.e who know how to drive)is having a specific knowledge to drive which also needs a training but that is not enough to categarise those payment under 194J.

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 yes  all are right

Thanks to all of you for your kind suggestions.