No TDS on Web Hosting Fees: Not Considered Technical Services u/s 194J of Income Tax Act.

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....TDS u/s. 194J - as ‘Web Hosting Charges’ can safely be construed as a facility which is provided to facilitate hosting of a website, therefore, the fee provided by the assessee for availing such service cannot be characterized as a ‘as a fee for technical service’ - No TDS liability.....