A UK-based photography company paid a London photographer for services rendered in Muscat. The query asks if Tax Deducted at Source (TDS) is applicable on this payment. The consensus is that since the service was performed outside India by a non-resident, TDS is not applicable.
We are company engaged in photography. During last year one of our event was held at Muscat. During the event we hired a photographer cum editor from London, (Permanent resident of United Kingdom) for performing on the spot photography and editing. He done the service in Muscat and given us a bill for xyz pounds. We paid the same in British pounds to him. Now my questing is whether tds is applicable on this payment?? Please answer.