Advanced tds queries

1. Tds on car repairs
yes, deduct tds u/s 194C on labour portion only mentioned in the invoice. If material and labour amount is not bifurcated then tds on full amount. But Do check the threshold limits provided in the section.
2. Tds on payment to courier cos.
Yes, tds u/s 194C again. The carriage of documents, letters, etc., is in the nature of carriage of goods and, therefore, provisions of section 194C would be attracted in respect of payments made to the couri­ers.
3.Payment for internet leased line.
Earlier there were long drawn debates on this topic. As per decision in Skycell comm. tds cannot be deducted on such charges. However, with the amendment in the definition of royalties in year 2012 On a cogent reading of definition of 'royalty' with the recently introduced amendments, it appears that the payment made to the telecom company for data transmission by leased line would fall within the definition of 'royalty' under section 9(1)(vi) of the Act and thus liable for TDS under section 194-J of the Act.
4. Payment made for Google apps business renewal.
As per section 194C, TDS is to be deducted on Payments made to Contractors for carrying out any work and “work” includes advertising.
Hence in this case too, tds needs to be deducted u/s 194C.