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TDS on Weighing charges

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(Querist)
14 March 2008 One Partnership Firm has paid many times Rs. 1500 as weighing charges which amount to total Rs. 55000/- during the year. All these payments are to the same person. Is it liable to TDS u/s. 194C or any other section ?
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CA Praveen Chopra

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CA Praveen Chopra (Expert)
15 March 2008 Definately it will come under section 194C.
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CA Saurabh Maheshwari

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CA Saurabh Maheshwari (Expert)
15 March 2008 YES U/S 194C
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