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2012 (6) TMI 546 - ITAT AMRITSARContract to maintain operation theatre and surgical equipments, RO system, CT Scan Machine, MRI machine, Lift, Sterlisation and Medical equipments - applicability of Section 194C or 194J - Held that:- Aforesaid contracts cannot be the contracts in a routine or normal manner but for which technical service has been rendered and provisions of section 194J r.w.s. 9(1) of Explanation-2 are attracted, r.w.s. 201(1) and 201(1A), which the AO has rightly applied. Reliance also placed on CBDT Circular 715 dated 8.8.1995 - Decided in favor of Revenue Contract for Anti-termite treatment - Held that:- This treatment though does not require technical expertise but it requires professional skill, in the absence of which there can be a loss to the life of the human being living therein. hence, Section 194J is applicable in such contracts - Decided in favor of Revenue Contract for supply of Bread and Butter and supply of security and personnel - Held that:- In present contract, no technical part or technical services as per facts is available on record. Hence Section 194C is applicable in such contracts - Decided in favor of assessee.
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