TDS u/s 195 for website development

The given payment is for development of website and thus may said to be fees for technical services. Since it is paid to non-resident, it is falling under Sec.195, where the liability is on all payers and it is not linked to any criteria such as TO. Hence, Person is liable to deduct TDS u/s. 195. 

What if NR don't have any business connection in India, would payer still be required to deduct TDS? Isn't it business profit as per DTAA, which should be taxable in country of NR.