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Tds on providing animals for events/public shows

This query is : Resolved 

05 November 2014 Service provider is a Zoo who provides 10 elephants for conducting an event. Service receiver is a Event Management Company.
Invoice details -
Bill Amount - 120000
Service Tax @ 12.36% - 14832
Total - 134832

SHOULD TDS BE DEDUCTED? IF YES, UNDER WHICH SECTION?

06 November 2014 Payment is in the nature of contract...
.
.
194C deduction have to be done before making payment Saying it as service contract



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