TDS on Service of Vehicle

Pls tell me whether TDS is to be deducted on service of any vehicle or any other repair & maintenance of vehicle.

Pls refer to this

Routine, normal maintenance contracts which include supply of spares will be covered under Section 194C . However, where technical service are rendered, the provisions of Section 194J will apply in regard to tax deduction at source

                                                      - Circular No 715, dated August 8, 1995