TDS on shipping line

Is TDS need to be deducted in case payment is made to foreign shipping line company for freight paid in case of import of goods to India?
 Sec 172 is not applicable here(that is in case of goods sent from India).
Is sec 195 applies here? we can't say here the income is chargaeble to tax in India?

Need a reply alongwith relevant provisions immediately.........

Thanks

Regards
ROHIT GUPTA

Replies (2)

sec 195 applies here, 

mode of payment is not specified, i e the shipping line has a indian rupee bank account in india or paid in foreign exchange? 

The payment will be made in foreign exchange,

here the services are being performed outside India and even as per the respective DTAA, it is to taxable in the foreign country.......

What is to be done in this scenario?

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