Held, that the Greater Mohali Area Development Authority had been authorised to collect the external development charges as per the policy decision of the Government and not out of free consent of the parties to the contract which had been executed between the assessee and the Government. Though the developer contributed towards the proportionate cost of infrastructure development by way of external development charges, the work so carried out by the local authority was not in consequence of specific performance of the contract but out of its own obligations and duties towards the public and thus, the contract could not be said to be a work or service contract. Thus, on both accounts, the provisions of section 194C were not attracted and the demands raised under section 201(1) read with section 201(1A) of the Act are  set aside.(AY.2011-12)