TDS is deductible as per nature of services and not on the basis of number of recipients

Service charges are being billed on ‘per teacher’ or ‘per student’ basis and periodicity of the time of billing is also varying from service to service. And thus, it is seen that it is not a lump sum payment by the assessee to M/s. K12 Techno Services Pvt. Ltd. for all the services being rendered under the agreement but it is a payment on the basis of each of the services and per person. The TDS is to be made on the payment made and the TDS rates are fixed on the basis of nature of the services or contract and not on the basis of the number of recipients of the payment. When the intent...