Assessee firm was engaged in business of civil construction. Assessing Officer held that payment made to hiring charges for use of crane is liable to deduct tax at source u/s 194C. However, assessee did not deduct tax at source  the payment was disallowed. Tribunal held that   simpliciter payment of hiring charges of cranes could not be brought within sweep of definition of term ‘work’  hence it was not obligatory on part of assessee to deduct tax at source. (AY. 2013-14)