We are exporting as well as importing material by sea & Air transport.
Original sea or air transport agent is NRI and agent is Indian. In bill of lading mention as freight agent NRI's name & delivery agent name is an Indian Name.
We paid sea or air transport charges to Indian delivery agent i.e C& F agent.
In this sea/ air transport charges can tds is liable.Pl.guide.
Your C & F agent books (opt) Air & sea transport services for you. He has to give tax invoice to your business. Transport charges fall under RCM.
You should deduct TDS while make payments.
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