Sec 194h attracts service tax or not ?

TDS under section 194H is applicable to the person paying commission or brokerage to a resident exceeding Rs. 15,000 per annum. Tax at Source has to be deducted at the rate of 10%, at the time of credit or payment whichever is earlier

The Commission or Brokerage payable could be in lieu of any service, and service tax on the service may be liable over it. So, to say, there may be liability of service tax along with TDS u/s. 194H