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Tds to be deducted on internet leased line services

This query is : Resolved 
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(Querist)
07 March 2013 A party provides us Internet leased line services.
is TDS to be deducted on the same?
if yes under which section?
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
07 March 2013 There is no Need to Deduct TDS for Interent under Any Sec. It has also been held in the case of Skycell Communications Ltd. v. Deputy CIT[2001] 251 ITR 53 (Mad.).

Read more at:

https://www.caclubindia.com/experts/tds-on-leased-line-493450.asp#.UThDPdYxGK4
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Rahul

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Rahul (Expert)
15 June 2013 Dear Mr Sanjay

The judgement quoted by you relates to 2001, where as there had been a major change in the definition of Royalty by Finance Act 2012.

If we go by the amended definition of Royalty, TDS will be deducted on leased Line Charges.
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