Tds u/s 195

Dear Members,

Request advice on the following

1. An Indian Company is planning to launch a marketing campaign in Dubai
2. Towards this, the company will appoint a creative agency in Dubai
3. This agency does not have any permanent establishment in India
4. The advertisement campaign is restricted in Dubai and will not be in India.
5. The Company will pay fees to the agency for undertaking the campaign
6. Under local laws, the agency is not taxable in Dubai

In the above circumstances, considering provisions of IT act and DTAA, should the company deduct TDS u/s 195 from the fees payable to the agency