Fees paid to consultant-doctors under contract of service would attract sec.194J TDS and not sec. 19

IT: Where assessee-hospital made payments to doctors engaged as consultants, in view of fact that doctors were not precluded from pursuing professional pursuits elsewhere and, moreover, once doctors achieved some seniority and standing, their remuneration was fixed as a percentage of fees collected from patients consulting them, there existed a contract for service between parties and, therefore, assessee was justified in deducting tax at source under section 194J while making payments to consul