Whether TDS is deducted on :-
1) Broad Band Service (Internet) not from Government
2) tele conferencing services (not from government)
No.
Those are payments for using technology.
Same cannot be taxed as technical services u/s 194J, as per decision in skycell communications ltd, Chennai HC.
194C also not attracted since we are only using a service that is offered to public at large, not any work.
https://www.blonnet.com/iw/2005/02/13/stories/2005021300141400.htm
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