No. sec. 194C TDS on sums remitted on hiring of vehicles without any service of carriage of passenge

IT : Where assessee, in pursuance of contract of transporting employees of an institute, hired vehicles from a private agency, in view of fact that assessee had only rented vehicles and said agency had not provided any service of carriage of passengers, assessee was not required to deduct tax at source under section 194C while making payment of hiring charges