No TDS u/s 195 levied on Placement Services since it is Not Covered under Technical Service

D&H Secheron Electrodes Pvt. Ltd. Vs ITO (ITAT Indore) The issue under consideration is whether the Payment towards placement services is covered under technical service and TDS u/s 195 is applicable on the same? ITAT states that the services taken by the assessee company from M/s Korea Search do not fall under the category of technical services and it is merely fee paid for placement services which by no canon require any technical expertise. Therefore since the services in question provided by M/s. Korea Search to the assessee company do not fall in the category of fees for technical ser...