Is tds applicable on lease wire internet connection

This query is : Resolved 

18 February 2015 DEAR ALL ,
PLEASE TELL ME WHETHER TDS IS APPLICABLE ON LEASE WIRE INTERNET CONNNECTION FROM ISP.
ALSO PLEASE MENTION CIRCULAR/NOTICE CONNECTING WITH THIS REGARD

18 February 2015 TDS is not deductible on services using technology -- telephone charges, Internet charges, cable TV, leased lines. Payments for use of standard facilities by the public at large in which some form of technical service is inherent are not covered under section 194J. It has also been held in the case of Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.).


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