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4. Dr. K. Shivram appearing on behalf of the assessee narrating the facts submitted that the assessee is having Diagnostic Laboratory and is providing pathological testing services. The assessee has made arrangement with Thyrocare Services Providers (TSPs) to collect samples from the patients. The TPSs are local collection centres comprising of laboratory service providers, insurance service providers, home service providers, hospitals, clinics and small entrepreneurs. The assessee enters into an agreement with TSPs. As per the terms and conditions of the agreement, the TSPs collects the samples from the patients and sends the same to the assesssee for testing. The assessee raises periodical invoices on the TSPs against which the TSPs make payment to the assessee after deducting Tax at Source (TDS) under section 194J of the Act. The ld. Counsel pointed that as per the terms of agreement TSPs are not under obligation to send all the collected samples for testing to the assessee. The TSPs may get the samples tested through any other specialized testing laboratory. It is only when the patients insist that the tests are required to be done from the assessee, the TSPs send the sample to the assessee.