Please Help: Foreign Payments by Form 15CB

Dear Sir,

In case of one of my client, I have to issue form 15CB for foreign payments.

Payment is in nature of commission for export of Cotton Yarn to Guatemala.

Payment is to be made in 1) Pakistan & 2) Hongkong of approx 572$ each.

My Query :-

1)Whether TDS is deductible? If yes then at what rate? (Both party's do not have permanant establishment in India)

2) What documents to be taken on record for issuing certificate in15CB

3) Whether Service Tax is to be charged in reverse mechanism.


Sir your advice is requested as M new in this type of issues.