East India Hotels Ltd v.CBDT2010(Bomb.)
Services rendered by Hotel to its customer e.g.House Keeping,Bank Counter,beauty saloon,car rental,health club etc would not amounts to CARRY OUT ANY WORK to attract 194C.Work in this sec has 2b understood in LIMITED SENSE & wud extend only to service contracts specially included in clause(iv) of Explntn to194C(7)
Services rendered by Hotel to its customer e.g.House Keeping,Bank Counter,beauty saloon,car rental,health club etc would not amounts to CARRY OUT ANY WORK to attract 194C.Work in this sec has 2b understood in LIMITED SENSE & wud extend only to service contracts specially included in clause(iv) of Explntn to194C(7)
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