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"The expression 'technical services' has a very broad connotation and it has been used elsewhere in the statute also so widely as to comprehend professional services : vide section 9(1)(vii). Whatever may be the position regarding other 'professional services', there can hardly be any doubt that services involving specialised knowledge, experience and skill in the field of constructional operations are 'technical services'. Where a person employs an architect or an engineer to construct a house or some other complicated type of structure such as a theatre, scientific laboratory or the like for him, it will not be correct to say that the engineer is, in putting up the structure, rendering him technical services even though the actual construction and even though the design thereof may be done by the staff and labour employed by the engineer or architect. Where a person consults a lawyer and seeks opinion from him on some issue, the advice provided by the lawyer would be a piece of technical service provided by him even though he may have got the opinion drafted by a junior of his or procured from another expert in the particular branch of law."