Amazon Web Service - TDS

1) Do you have to deduct tax at source in this case? There was a case law which specifically expressed not to deduct tax in these cases. Not sure about amendments thereafter (if any). Hope someone can advise.

2) In case TDS is applicable and if you have deducted, then Amazon would certainly provide TDS certificate as and when due. Just keep checking 26AS for confirmation.

Oh! Confusing!! Your initial query was how to get credit of tax. If you have deducted tax and also issued form 16A, what refund are you referring to? You mean to say you deducted tax at source but paid Amazon in full?