CA
682 Points
Joined April 2012
Please check below points:
1. Whether publishing house has any PE (permanent establishment) or any fixed base in India.
2. Whether any of the services provided by the publishing house is in India.
3. Payment is made outside India.
in your case, it seems services are provided outside India and payment is directly remitted to US publishing company. If it does not have any base in India then TDS not applicable.