Tds on membership

TDS is not required to be deducted. 

I didnt understand why not since they are providing professional help to the companies/ Individual to enhance their marketing indirectly and therefore they must fall under

Anybody can found that they are providing a kind of professional & well managed marketing services.

if its a membership fees tds is not required to be deducted because there is no Professional Services rendered

Membership fees is allowed as an expenditure under income tax act as it has nexus with the business or profession.

But in abscense of any speicfic provisions, no liability of deduction of tax arise on it.

Becoming a member of the networking company doesn't mean taking professional service of the company.