TaxTMI 
TaxTMI 
Indian partnership firm(X) for conducting education course/training for Indian customer company(C) gets services of foreign company from UK(F). For paying to foreign company(F) in UK (in GBP) does Indian Partnership Firm(C) have to deduct TDS on such amount. As Indian Customer Company (C) already deducts Tax (TDS) while paying to Indian Partnership Firm along with Service tax amount.
Applicability of TDS
07 Jan 2008 
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Withholding tax on payments to foreign service providers remains payable by the payer, subject to treaty relief.
The payment by the Indian customer to the partnership is distinct from the partnership's payment to the foreign supplier; the partnership's obligation to withhold tax arises on its payment to the non resident supplier under section 195 principles, subject to relief under the applicable double taxation avoidance agreement. (AI Summary)
The payment by the Indian customer to the partnership is distinct from the partnership's payment to the foreign supplier; the partnership's obligation to withhold tax arises on its payment to the non resident supplier under section 195 principles, subject to relief under the applicable double taxation avoidance agreement. (AI Summary)