We are receiving goods from outstation suppliers to our hotel. For the transportation charges on such goods charged by the transporter we were deducting TDS under sec 194C. But now one transporter claims that under SEC 194C(6) that TDS is not deductible because in this section it states that "no deduction shall be made from any sum credited or paid to the account of a contractor during the course of business of plying, hiring or leasing good carriages ".
Please advise.