one of My client sells goods to overseas i.e. Germany, the customer has instructed to my client to send all the goods to near by godown. and the goods will be taken by customer as and when required. when the goods are required by customer,all the logistic charges will be borne by my client. My querry whether this logistic charges paid by my client is subject to TDS u/s 195. As you see, the service is not provided to my client by german logistic company. but payment is being made by my client. Please help. Thanks