Tds in case of payment to foreign party

One of my ca firm's client is a tour and travel company. It mostly provides service to foreigners.

My query is  : sometimes the company renders service to its foreign cleint in some other foreign country through an foreign tour and travel company.

for eg : it renders tour service to a client from usa in singapore through an singapore tour and travel company.

now the question arises that whether our client ( tour and travel company) needs to deduct any TDS while payment to this foreign agent???(the clients a/c manager arhgue that service is rendered out side india therefore no tds will be deducted)

Does this transaction attracts section 9 u/s income tax act,1961??