TDS on payment to Foreign Consultants

Aperson responsible for making to a non-corporate non resident assessee, of any interest or any ohter sum (not being salary) is required to deduct TDS at the time of payment or credit (whichever is earlier).

TDS rate   10%

Surcharge  10%

Education and higher education cess 3%

Where is the consultant based? In peru, it appears. The transaction is in the nature of import of services, no TDS is applicable; in fact service tax under reverse charge method should be paid.