Tds on Webinar services

Jay Rachh (25 Points)

28 October 2020  
There is a vendor who had provided services for hosting the webinar for our company. All the services right from conducting the webinar to concluding it was undertaken by them only & our company had not provided any services towards it. Also, there is no contract or agreement for such services.

In view of the above, TDS will be deducted under which section and at what rate?

Awaiting response at the earliest!