I want to know that one of my Logistics agent give me two bills on all clearance of material,whether the clearance of import material or export material.The agent issue me first bill for agency commission & second bill for actual freight charges or expenses which was paid by him on behalf of me. The agent make claim that TDS should be dedcuted only on the amount of agency's commission. Is his claim right or wrong? If his claim is right,will his exemption limit be calculated from the agency commission's bill under section 194-C?