Held that the lease financing company did not provide any particular service as a driver or otherwise for the purpose of usage of the car. On the car having been provided, the maintenance thereof was to be carried out by the employee of the assessee, and the lease-financing company had no role to play in it. The only transaction entered into between the assessee and the lease-financing company was to make payment of the amounts due to the company, and the car would be handed over to the employee through the assessee. There being no work as such being carried out by the lease-financing company nor any service as such being rendered by the company, neither section 194C nor section 194-I of the Act was applicable. No violation of the provisions and section 40(a)(i)/(ia) of the Act.  (AY. 2008-09)