20 October 2009
Assessee is engaged in the business of electricity generation. For this he receives gas from GAIL. GAIL will charge transportation charges for gas supply. The gas will be supplied in pipelines.
Shall the assessee has to deduct TDS u/s 194C or will it come under Transport operator and no TDS need to be deducted.
I think it will come under hiring of goods carriages. Is my opinion correct?