Tds on services below threshhold limit

Irrespective of the fact that the receipiant of services do not have PAN, TDS will be deductable if it is exceeding the the maximum limit for non deduction.

If TDS provision is applicable on Service Provider then

deduction of tax is required at the prescribed rate if the deductee is having PAN No. and deduction is made @ 20% if  the deductee is not having PAN No.

since payment to assessee is below threshold limit, TDS provision is not applicable to him. Hence, no TDS even if service received does not have PAN. only when payment exceed the threshold limit and assessee does not have pan then deduct @ 20%

Ambigous question !!!  Why SP would deduct tds. since SP would receive payment from SR. So liability to deduct tds is of SR. So if payment is under threshold limit, no need to deduct tds by SR, no matter if SP doesn't hv PAN.

IF payment exceeds threshold limit, and SP doesn't have PAN, then SR shall be liable to deduct tds at heigher rate .i.e. 20%