Dismissing the appeal of the Revenue the Court held that the assessee is  not liable to deduct  TDS on  telecom service provider, on payment of interconnect user charges as it could not be categorized as fee for technical service. Followed CIT, TDS v. Vodafone South Ltd. (2016) 241 Taxman 497 (Karn.)(HC). Rule of  consistency  is to be followed , law laid down in case of  one assessee accepted . Department cannot take contrary view in similar case of  another assessee.Followed ,Berger Paints India Ltd.v .CIT  [2004] 266 ITR 99 (SC )