TDS on Services

Telephone services are excluded from the ambit of TDS

Not applicable in Landline, mobile, internet providers etc

Not at all.
@ klamath
read sec 194...

The landline / leaseline charges/internet charges paid are only for use of landline / internet connection and do not fall within the provisions of section 194-I ,194-C and 194-J of the Act.

Held in ----
ABCAUS 2052 (2017) (08) ITAT

Important Case Laws Cited/relied upon
Sktcekk Communication Ltd V/s DCIT (2001) 251 ITR 53) Madras High Court
Wipro Ltd V/s ITO (2004) 80 TTJ 191)
CIT V/s Bharti Cellur Lte
CIT V/s Escotel Mobile Communication Limited
CIT V/s Hutchinson Essar Tel Ltd (2008) (Del)