TDS on Payment to Non Residents

Dear Sir,

My query is related to Section 195 of the Income Tax Act.

M/s FTC is a Granite Exporter. M/s WIL LLC is an UK Based Company took money in US $ from M/s FTC towards the space booking in the Exhibition. M/s WIL LLC is not having any PE in India. But the Exhibition was held in Delhi.

Stall was constructed by a Mumbai Company and TDS was made U/s 194C for the stall construction.

Now issues are (1) Is the Payment liable for TDS   u/s 195  for the space booking (2) If Applicable what is the rate of TDS (3) What is the answer if Exhibition was held in other than India.

Regards