10 November 2009
TDS on Telecommunication Services for making phone calls. Only MTNL and BSNL call it a rental. Others call it a recurring charge for a minimum number of calls you make and charge you extra for more calls or other service.
Telephone call is not a contract u/s 194C It is not a commission under 194H It is not a rental of equipment u/s 194 I It is not a Technical or Professional Service U/s 194J
You can rely on the judgment of Skycell by Chennai High Court.