194R TDS on Tickets cancelled

For Dealers and Distributors meet at Goa
we arranged a Business Tour against Sales Target Achieved

Booked Air tickets and Hotels for them, Out of Total 200 Distributors, 20 dealers refused to attend the meet due to personal issues, so we cancelled there tickets

Is TDS applicable on Tickets expense and debit note to be given to those dealers who didn't attended the meet for the same expenses person wise

kindly guide