Tds rate for payment to foreign co. towards technical fees

My company has to pay $15000 to a US company in Texas towards 3 days training fees on US soil.  While making the remittance thru YES Bank, they are asking for Form 15CA & 15CB for which I am following thru my CA.  The dilemma is "Is TDS applicable" on such remittance & and if yes, what is the rate.    Secondly, the US Co. wants the full payment without any deduction, then who is the actual liability holder.  Please guide me, as this is very URGENT.