Explanation III to S.194C defining the term “Work” cannot be pressed in to bring an assessee’s case within the scope of S.194C(2) if the same is otherwise not includible for non-fulfillment of requirements of S.194C(2):

It was further held that for application of S.194C(2), a relationship between contractor and sub-contractor is necessary. Explanation III to S.194C merely provides that for the purpose of S.194C, the expression “Work” shall include carriage of goods and any passengers by any mode of transport other then railways. However, the Explanation, at any rate, cannot be pressed in service to bring the case of an assessee within the scope of sub-section (2) if the same is otherwise not includible since requirements of such sub-section are not fulfilled.

[PRASHANT S. SHAH - TAX APPEAL NO.1591 of 2011 - GHC]