Dismissing the appeal of the assesse , the Tribunal held that, payment made by the assesse to ‘CSCIPL’ for rendering desktop, help desk, call centre, datacentre, network and application management services to support assessee’s rail equipment manufacturing and services operation, said services being in nature of technical or professional services, required deduction of tax at source under S. 194J and not under S. 194C.( AY. 2008 -09 to 2014-15 )