The issue before the Tribunal was:
Whether payment for hiring of vehicle (including chauffeur and fuel cost) for a designated person or class of persons, for a particular time, would fall under section 194C or under section 194J for the purpose of deduction of tax at source?
The Tribunal held as under:
1)Where payment was made for solitary transaction of hiring of vehicle or where a pick and drop facility was provided, it would clearly fall under Section 194C as payment was made for a specified work.
2)In this case, the arrangement was for making available cars for a designated person or class of person for a particular time, which was at the disposal of the employee.
3)As the arrangement also included services of a chauffeur and the fuel cost of transportation. The same could not by any means be considered as towards car rental.
4)Therefore, after deduction of a reasonable amount towards chauffeur and fuel charges, the balance amount would fall under section 194-I.
5)As it was a finding of fact, AO was directed to decide the case after due verification and after giving reasonable opportunity to assessee. – ITO v. Bharat Sanchar Nigam Ltd.  45 taxmann.com 124 (Mumbai - Trib.)