Assessing Officer held  that  the assessee had not deducted TDS on payments made to guest faculty rendering professional services which was covered under section 194J and, thus, he held assessee as assessee in default and raised demand under section 201(1)/201(1A) upon it.  The Tribunal held that the  guest faculties were rendering identical services as regular staff. Relationship between management and teaching faculties involved an obligation to obey orders and work to be supervised and, thus, said relationship could not be called ‘contract for services’. Monthly remuneration paid to guest faculties were in nature of ‘contract of service’ between assessee and guest faculties. Teaching staff did not render any professional or technical service to assessee. Teaching staff was appointed on ad hoc basis and such ad hoc salary paid to them was below taxable limit on individual basis. No tax at source was to be deducted by assessee on remuneration paid to guest faculty.(AY. 2017-18)