Is TDS applicable to foreign consultant who renders service

As clarified Circular No. 23, dated 23-7-1969, where the non-resident agent operates outside the country, no part of his income arises in India, and since the payment is usually remitted directly abroad, it cannot be held to have been received by or on behalf of the agent in India. Such payments were therefore, held to be not taxable in India. No tax is therefore deductible under section 195.

if consultancy is of technical nature and "made available" to indian concern as per ITA chargeable to tax.