Internet/leaseline charges 194J

No , they will come under 194C

These are out of perview of TDS provisions.

Why shouldn't it come under the definition of royalty?

It is covered u/s 194C

Internet lease line charges does not come within the purview of income tax.
Its subject to GST a lease line provider should hv GSTIN NO specifying gst rate.
TDS ON WORKS CONTRACT IS APPLICABLE AS FOLLOWS:
IF ITS A HUGE CONTRACT RUNNING INTO CRORES
THEN WORKS CONTRACT BEING A COMPOSITE SUPPLY.
TDS IS APPLICABLE.
BUT IN GENERAL CIRCUMSTANCES IT DOES NOT EXCEED THE THRESHOLD LIMIT.

The leaseline charges/internet charges paid were only for use of internet connection and do not fall within the provisions of section 194-I ,194-C and 194-J of the Act.

Held in ----
ABCAUS 2052 (2017) (08) ITAT

Important Case Laws Cited/relied upon
Sktcekk Communication Ltd V/s DCIT (2001) 251 ITR 53) Madras High Court
Wipro Ltd V/s ITO (2004) 80 TTJ 191)
CIT V/s Bharti Cellur Lte
CIT V/s Escotel Mobile Communication Limited
CIT V/s Hutchinson Essar Tel Ltd (2008) (Del)

1. I am pretty sure the same will not fall under sec 194J or sec 194I. As it is neither a professional service nor a rent towards lease line. 
2. However, I am amused by the case laws which says there should not be TDS liability at all. Because it is an expense and income for the service provider and naturally it falls under the contract. So why not deduct TDS u/s 194C @ 2%. 
3. Because I have seen case laws that support the payment does not come under sec 194J and as well as sec 194C. How come it not come under sec 194C...? 
Please correct me if the above question is not valid. 

By looking at the case laws it  says there is no requirement to deduct tds us 194 J and 194 C, but its better to deduct TDS us 194 C i.e contract to avoid any litigation.

As the Internet companies accept any TDS deduction also while accepting any payment.

Yes I do agree with mayank ,
suresh .
Lease line is not at all subject TO TDS.
INTERNET CHARGES NOT AT
ALL.