For the payment of hotel payment for catered event outside india for the directors for attending board meeting outside India, whether TDS is to be deductible on remittance outside India to hotel ? Hotel do not have business in India nor PE in India.
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As per Sec. 9 I guess Its covered in the definition of Royalty however service is to be performed and received outside India, hence not taxable in India and no liability of TDS.
01 November 2016
This will not be covered under the definition of Royalty. As the service is rendered outside India by non resident not taxable in India hence TDS not applicable.