What does an technical service exactly means

Hi,  please let me know what does the term Technical Service exactly mean as provided us 194J of the IT Act & how does it differ from an professional service.

also how TDS becomes applicable on such technical service.

Replies (2)
I can give you an example of technical service.....services provided by the testing laboratory comes under technical service.

Fees for technical services” means "any consideration (including any lump sum consideration) for the rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration for any construction61, assembly, mining or like project undertaken by the recipient or consideration which would be income of the recipient chargeable under the head “Salaries”.]

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