I have queyr about a case the case is "We send some part to outside india for repair and their maintence" and we pay them for the maintenace or repair.
Now my question that Is there any liability for TDS my opinion about it that the service has been rendered outside india and the payment is also made them outside india so there should not be any liability for TDS.
as per latest decision is it required that service must be rendered in India and utlized in india?