A good example here.
If this contractor uses labour (people) to dig the ground, TDS u/s 194C will apply.
If this contractor uses an excavator to dig the ground, TDS u/s 194I will apply.
If the assessee hires an excavator from a party and hires a driver on contract to use the excavator to dig the ground, TDS u/s 194I will apply on the hiring of excavator and TDS u/s 194C will apply on the hiring of driver on contract to use the excavator.
ABOVE WILL APPLY,IF IN BILL,SEPATATE SHOWING,OF CHARGES........
IF NOT SEPARATE SHOW.....THEN TDS IS TO BE DEDUCTED....194C....
PLZ CHECK THE BILL OF CONTRACTOR....