<h1>Section 194C does not apply to hotel guest payments for accommodation or amenities; no TDS required from customers</h1> A tax tribunal held that section 194C (TDS on payments to contractors) does not apply to payments made by customers to hotels for booking, boarding or use of facilities; the hotel's provision of amenities to guests does not constitute 'work' under section 194C, so the customer need not deduct TDS. The ruling follows an earlier higher-court authority and concludes that administrative guidance treating hotel services as falling under section 194C is unlawful to that extent. Accordingly, no TDS obligation arises on ordinary payments by guests to hotels for accommodation and related amenities.