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Liability of tds arises or not

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(Querist)
14 October 2017 payment to m/s kwality technical services for DP testing of fan of rs 164200/- . on this payment whether TDS liability arises or not and if arises under which section tds to be deducted
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Ashiwini Ballodia

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Ashiwini Ballodia (Expert)
14 October 2017 TDS to be deducted u/s 194J @ 10%
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
01 October 2021 If its annual contract TDS u/s. 194C would be applicable.
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