16 July 2010
no way this is not the case of transportation bcoz in 194C it has been mentioned that transporter is a person who hires, plying or leasing of the goods carriages
16 July 2010
agree with Akhil. For no TDS U/s 194C, the transporter should be engaged in the business of hiring/plying/leasing of goods transport carriages. Moreover, TDS is deductible for courier oprerators.,
The carriage of documents is in the nature of carriage of goods and thus will come U/s 194C. [reffer circular 715, dated:8-8-1995].
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