TDS not deductible on Shipment Charges Paid as Reimbursement U/S 194C

Brief Facts: Assessee was in the business of exports, which were done through both air and sea. Regarding air liting the goods were transported through GBR Freight Forwards Private Limited to whom reimbursement and service charges were paid and the TDS was deducted by Assessee on the basis of involvement of Service Charges. Whereas, for Balaji Shipping services through which shipments were concerned, no TDS was deducted as no service charge component was present. Question of Law Whether the Revenue was right in relying under section 194C, on the basis that that tax is to be deducted on ‘...