Tribunal held that; The lease line charges were paid by the assessee to the internet service provider for faster internet access on dedicated lease line and as such the said payment had been made for use of telecommunication services / connectivity for transmission of voice/data facility provided by the vendors and not for use of any asset involved in provision of such facility/ service covered in section 194I. The assessee was not liable to deduct tax at source from the payment in question under section 194J, and it could not be treated as the assessee in default under S. 201 (1)/201(1). (AY.2012-13)