Data Circuit & Broadband Fees Exempt from TDS: No Human Intervention in Services, Not u/s 194J.

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....TDS u/s 194J - Data Circuit / Broadband / Multi-Protocol Label Switching (“MPLS”) charges - In the absence of any human intervention for transmitting the DATA through such DATA link satellite link line, the payments made for utilizing such services was not in the nature of technical services governed by section 194J - AT....