TDS deduction on advisory fee to Bank

Concept of TDS says that Tds would be deducted if service is provided and for Goverment company and other who takes permission from A.O in prescribe application and the premission granted - no TDS would be deduct. the logic behind that is simple goverment co is not liable to pay tax and other to whom permiision granted is also because they are those whose income is under basic excemption limit. hence no TDS would be deduct to syndicate bank.