DTAA provisions - TDS rate for vessel inspection services (i.e, technical services) - $ remittance to UAE supplier, Income Tax

[SSOE SSOE]

Dear Sir/Madam,

we need to make $ payment to UAE (Supplier) for vessel inspection services. Since it was services, we are liable for TDS deduction U/s.195. (in my view , it will come under fee for technical services)

After reading the DTAA provisions of UAE, fees for technical services ( article-12) is having no content or no seperate provision. It seems that TDS is not applicable for technical services on payment to UAE.

My queries ;

1. Is my understanding is correct regarding - No, TDS on fees payment to UAE on technical services

2. is it comes under any other nature of service for TDS applicability ? So, please mention the relevant article along with TDS rate

Thanking you..,