Is pan necessary for tds u/s 195

since TDS is already deducted at a higher rate, i dont think Furnishing of PAn is necessary

No, Sec 206AA Provides That Where PAN is Not provided, Deduct TDS @ Maximum rate i.e. 20%.

Since in Your Case You ar Already Deducting TDS @ 30%, No PAN Required.

As you already deduted tax at higer rate ...PAN is not required

If PAN is not provided, TDS rate is 20% or normal rate of TDS which ever is higher. So as you collected 30.9%, you complied your part . And the deductee cannot claim that as TDS and he again has to pay tax on the net amount he has received.

in your case pan is not necessary 

NO PAN REQUIRED