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Tds on leased internet line

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(Querist)
19 December 2015 Dear Sir,
Kindly rinform us whether tds has to be deducted for leased rent internet lines. If so what the tds percent. If not any notifications/circulars for this.

Thanks & Regards,
S.Ramakrishnan
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
19 December 2015 TDS not applicable on leased internet line services CIT V Angel Broking Limited 3 ITR (Trib) 294 it has been decided that when assessee is a member of stock exchange and any payment towards VSAT charges, lease line charges or infrastructure facility etc would not amount to fees for technical service.
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
19 December 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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