TDS applicability on commission by arranging for transportation outside India from japan

Dear Experts,

I need advice on below mentioned case, thank you in advance to you.

My Indian company (A’ company) had received Asset & Inventory from Japan holding company (AB Holding).

For sending material to India, Holding company has appointed transport arrangement company (X’Company) who is handling to contact transport company in Japan and do shipment to India.

Now, Transport arrangement company (X’Company) had charged transport arrangement Fee to Holding Company in Japan and Holding company had charged same amount reimbursement invoice to Indian company.

Now, My question is that, Is this transaction taxable in India ? and Which Act rate ?

because i want to make payment to holding company.

Please guide us.

thank you.