TDS

It is not in nature of professional charges, commission. Morover it is a payment made to BSNL, MTNL which are government offices , so its not requied to deduct tax.

In my opinion CA Abhishek is correct.

thanks for the response, if in the case if the payment made to Private Telecom Industries ( Ex : Reliance, Bharti Airtel, etc....)

Broadband charges are services which are not covered under ' works ' definition mentioned under 194C and further not covered under professional charges as per section 194J. In whole broadband charges paid to any of Reliance, public and private concern not liable for TDS. Make sure if maintenance charges contract is entered TDS is to be deucted u/s 194C.