2006 (11) TMI 159

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....he respondent, Prasar Bharti (Broadcasting Corporation of India). While the impugned order dated April 21, 2006, also allowed another appeal of the respondent being TDS No. 166/Del/2003 (for the assessment years 1995-96 to 2001-02), no appeal appears to have been filed in respect of the said matter. 2. At the outset we notice that in the memorandum of appeal it is stated that the respondent "is a Government body which controls and manages various Doordarshan channels" . The appellant is, therefore, required to obtain permission from the Committee on Disputes (COD) to litigate, in terms of the judgment of the hon'ble Supreme Court in ONGC v. Collector of Central Excise [1994] 116 CTR 643; [2004] 6 SCC 437. The memorandum of appeal doe....

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....or paying any sum to any resident "for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor" and any corporation established by or under a Central Act (which would include the assessee herein) to deduct tax at source in the equivalent of one per cent. of such payment in case of advertising and two per cent. in all other cases. 5. By the Finance Act, 1995, with effect from July 1, 1995, Explanation III was inserted in section 194C which reads as under : "Explanation III.-For the purposes of this section, the expression 'work' shall also include- (a) advertising ; (b) broadcasting and telecasting including production of pro grammes ....

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.... (a) 'professional services' means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board for the purposes of section 44AA or of this section." 9. The question before the Income-tax Appellate Tribunal, therefore, was whether, on the facts of the present case, section 194C or 194J would be attracted. The Income-tax Appellate Tribunal has, and in our view correctly, held that once there is a specific provision introduced by way of an Explanation to section 194C, to bring within its ambit the contractual work concerning "br....