31 October 2015
TDS would be applicable u/s 194C of the Income Tax Act 1961 because as a Service Provider he has levided 14% Service Tax on the invoice raised to you
13 November 2015
If the clearing agent is seeking reimbursement of expenses incurred by him on your behalf or deposited with the authorities, then he should not charge service tax on those expenses. But he should provide the receipts issued by authorities in your name. Then you are not required to deduct TDS on those amounts. Otherwise total amount charged becomes liable to TDS except service tax component.