Dismissing the appeal of the revenue the Court held that ; the Assessee handed over labour payment to one or two persons on site for disbursing same among labourers. There was no contract between assessee and any specified person for carrying out any work .In absence of any contract to carry out any work with a specified person provisions of S. 194C would not be attracted and, hence, there would be no liability to deduct tax at source .(AY. 2007-08)