such
reimbursement of demurrage and shipment costs as fees for
technical services (FTS') taxable under section ... held
the amount to be in the nature of FTS and hence liable to tax in India
incurring such expenses.
Recovery of expenses brought to tax as Royalty I FTS:
4. That on the facts and circumstances of the case ... services which were technical in nature were to be treated as royalty/FTS
under Sec. 9(1)(vi) / 9(1)(vii) and Article
held the amount to be in the nature of
FTS and hence liable to tax in India ... whether the amount
can be treated as pure re-imbursement or FTS.
8.2.1 The appellant has reimbursed demurrage charges to
TOTSA Total Oil ('TOTSA
held the amount to be in the nature of
FTS and hence liable to tax in India ... whether the amount
can be treated as pure re-imbursement or FTS.
8.2.1 The appellant has reimbursed demurrage charges to
TOTSA Total Oil ('TOTSA
management services fees of Rs.73,61,951/- to be taxable as
FTS under India-Singapore DTAA;
4. erred in considering referral fees ... above, erred in considering referral fees also to be taxable
as FTS under India-Singapore DTAA;
6. erred in not granting credit
MSAS to the Appellant is
'Fees for Technical Ser vices' (FTS).
In this regard, the learned CIT(A) erred on
the following grounds ... that the
reimbursement of personnel cost by
MSAS to the Appellant is FTS under the
provisions of section
assessee
from training services to be taxable as fee for technical services (FTS)
u/s.9(1)(vi) of the Act and also under Article ... conducting training programs had wrongly been held by the CIT
(A) as FTS in its hands. The assessee had assailed the observations
royalty" and "fees for technical services" (for short „FTS‟). As claimed by the
assessee, it did not have any presence in India ... rendering the aforesaid services was
not in the nature of "FTS" and accordingly, not taxable under the provisions
of Clause
DTAA with respective countries:-
i. Cases wherein there is specific mention of FTS under the DTAA
and wherein there is 'make available' criteria ... Cases wherein there is no mention of FTS under the DTAA.
5.1.4 In the present case, payment to Sr.No.5 which is an entity
specifically negated that the amounts constitute fee for technical
services ('FTS') but held that GMOC (referred to as XYZ in the ruling)
constitutes ... amounts
charged by GMOC under the MPA were not in nature of FTS either under the Act or the
DTAA. In support, it is reiterated
