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The assessee (Company) deals in Trading of GPRS equipments installed in for wheellers. Signals from GPRS are not readable as such but an access is given to the customer of a online website to read GPRS signals.Company charges certain service charges from its customers to acess the website and in turn pays service charges to the website owner. The difference of amount of charges charged from customers and amount of charges paid to the website owner is the profit of the company. Now,whether, Company is liable to deduct TDS on amount of service charges paid to website owner? The website owner raise invoice specifying the service charges plus service tax thereon.
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