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In view of the above, once configuration was made, no human intervention is required for connecting the roaming calls. The subscriber can make and receive https://www.mhc.tn.gov.in/judis  Tax Case Appeal Nos.831, 832, 833, 836 and 838 of 2016 calls, access and receive data S.P. Nos.324 to 333/Mds/15 and other service without any human intervention. Like any other machinery, whenever the system breakdown, to set right the same, human intervention is required. However, for connecting roaming call, no human intervention is required except initial configuration in system. This Tribunal is of the considered opinion that human intervention is necessary for routine maintenance of the system and machinery. However, no human intervention is required for connecting the roaming calls. Therefore, as held by the Apex Court in Bharti Cellular Limited (supra), the roaming connections are provided without any human intervention and therefore, no technical service is availed by the assessee. Therefore, TDS is not required to be made in respect of roaming charges paid to the other service providers. Accordingly, the orders of the lower authorities are set aside in respect of provision for site restoration expenditure and roaming charges. However, in respect of year-end provision, the issue is remitted back to the file of the Assessing Officer. The issue of limitation raised by the assessee for passing order under Sections 201(1) and 201(1A) is also remitted back to the file of the Assessing Officer.

9. The learned counsel appearing for the respondent, on facts, reiterating the submissions made before the Tribunal, would state that roaming is a service provided by cellular providers that allows customers to automatically connect and receive voice calls without human intervention when travelling to different telecom circles or outside the country. The roaming service enables subscribers to make and receive voice calls, access data, and other services seamlessly in different geographical areas without manual intervention. The roaming agreements between telecom operators facilitate automatic connectivity for subscribers when they travel outside their home network area. He would further https://www.mhc.tn.gov.in/judis  Tax Case Appeal Nos.831, 832, 833, 836 and 838 of 2016 submit that the Expert opinion from a Sub-Divisional Engineer of BSNL clarifies that roaming services do not require continuous human intervention once the necessary configurations are set up. Human intervention is primarily needed for system configurations and maintenance, not for connecting calls during roaming, as the system automatically handles the connections. The learned counsel would highlight that roaming charges are payments made by the assessee to other telecom service providers for technical services, which are then utilized by subscribers during roaming. The argument is made that the roaming charges should not be categorized as fees for technical services, as the service is provided without continuous human intervention once the initial configurations are in place. He would further argue that the roaming charges should not be considered technical services, as the automatic connectivity provided during roaming does not require ongoing human intervention for call connections. In support of his contentions, the learned counsel has relied upon the following judgments: