Tax at Source collection by electronic operator: Tea Board must collect TCS from sellers and auctioneers on respective net values. Tea Board, as an electronic commerce operator, must collect TCS at the notified rate separately: from sellers (tea producers) on the net value of the supply of goods (tea), and from auctioneers on the net value of the supply of services (brokerage), based on consolidated payments routed through the Tea Board's escrow account.