TDS applicability on lab test

SHYAM KRISHNAN K (i) (220 Points)

03 February 2022  

Whether TDS applicable on medical lab services. In my case , i am running a medical lab and I collect swab from public and give it to another lab for testing purpose. The lab which I give swab for testing purpose issue invoices with my lab name. Is  TDS was applicable on  these invoices.