Although the answer givev by Mr.S.Ravichandran is true but i am not agree with this statement completely because the freight is in invoice and that is a concract made between the supplier and the cargo company therefore the liability of deducting tds is on the supplier no need to deduct the tds on freight. But when the freight is paid directly to cargo company then we have to deduct the tds and have to deposit the same.
Thanks and Regards