Query related to accounting and taxation of edutech business

Hi,

I need to get some clarity on edutech business working as middleman between teachers and students. They are providing online classroom services and charging commission. The below are the list of my questions :-

1. Will they be making sale and purchase in books of account related to services.

2. Will they charge tds us 194J from teacher.

3. If they are accounting for only the commission and rest amount is considered as settlement, will there be Liability to charge tds u/s 194J as services are not taken by them.

4. If we show this as sale and purchase will their be RCM applicable for teachers taking services.

I would really appreciate if you can answer these Queries.

thanks and regards,
Sandeep singh rawat