TDS on care pack for warranty extension of laptop and desktop/server

[maneesh...@gmail.com]

I have query   about T D S on  warranty care packs &  uses the same for extension  of warranty of Laptop/ Desktop etc.

 i purchase  these care packs  form dell and sell the same to  customer after charging  the  service  tax  on it  & dell provide the  waranty in case any issue would be arise  during  the  warranty period

Pls let me know ,  whether  its is covered   under section 194c or 194J    & Pls Suggest  me   why  it comes under  this section

Thanks in Advance

Maneesha