Tds on visa processing fees

Hi,

Should I deduct the TDS on Visa processing Fees, Since the travel agnets charge the Service Fee & Service Tax along with the VISA Charges paid govt.

Cir. 715 clarify that Visa fees which we paid to travel agent is reimbursement & hence TDS should not be deducted but fact is agent charges service fee & service tax which not reimbursment.

Whether to deduct or NOT ?