It is sure that tds should not be deducted u/c 194 c.
The question is that there is a bill of a club of Rs. 38000 for annual subscription. Also service tax is charged by club @ 10%
Whether tds can be deducted u/c 194J.
I m not agree with Sahil, Annual subscription not covered under the meaning of work as define in Section 194C.
"Work does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer"
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