Dismissing the appeal of the revenue the Court held that ;the Tribunal had correctly held that the assessee had made payments only in respect of maintenance contracts which related to minor repairs, replacement of some spare parts, greasing of machinery, etc. which services did not require any technical expertise, and therefore, could not be categorized as “technical services” as contemplated under section 194J and that the assessee had correctly deducted the tax at source under section 194C which applied to payments made to contractors. No question of law arose. ( AY. 2000-01 to 2009 -10)