associate Met Chem
Canada Inc. as a technical consultant to render technical services in
relation to implementation of a project to set up a plant ... consultant shall render following engineering
and other technical Services from outside India;
2.1.1. Project Engineering Services:
Technical Consultant shall act as technical coordinator
income arising out of shipping business and not as fees for
technical services?”
Similar question of law, according to the Revenue, arises in all these ... between the words “managerial and
consultancy services”.”
7. “Managerial and consultancy services” and, therefore, necessarily
“technical services”, would obviously involve services rendered by human
efforts
DTAA between
India and Sweden dealing with royalties and fees for technical services.
After considering the matter from all angles, the A.O. concluded that
been used therein in truth and substance, it was fee for technical services. In support of the said contention, the petitioner has relied upon ... rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration
Technical Services Pvt. Ltd. vs Labour Court And Anr. on 24 December, 1999
Equivalent citations: [2000(85)FLR19], (2001)IIILLJ80DEL
Author: A.K. Sikri
Bench ... JUDGMENT
A.K. Sikri, J.
1. Petitioner, Management of S.D. Technical Services Pvt. Ltd., (hereinafter called the 'management') has challenged, by means
assess the amounts received by the Appellant as
fees for technical services in terms of Section
9(1)(vii) ?
(vi) Whether on the facts ... Income by way of fees for technical services payable by -
(a) The Government; or
(b) A person who is a resident, except where the fees
services rendered or agreed to be rendered outside India" shall include services rendered from India but shall not include services rendered in India ... constructional operations are "technical services". Secondly, the question whether "professional services' would be "technical services
income; and (b) income from interest or royalty or fees for
technical services. Insofar as business income is concerned, it
becomes taxable and only that ... namely, income in the nature of interest, royalty or fees
for technical services is concerned, such income would be deemed to
accrue or arise
Personnel (Reservation of Vacancies in the Himachal
2
Pradesh State Non-Technical Services) Rules, 1972 (hereinafter
referred to as the ‘1972 Rules’). These 1972 Rules ... reservation to the Released Indian Armed Forces Personnel in
non-technical services in the State of Himachal Pradesh. Provision is
also made
Agreement, Delivery of Proprietary Equipments Agreement
and Basic Engineering, Training and Technical Services
Agreement. Under the Delivery of Proprietary Equipments
Signature Not Verified
Digitally signed ... agreed for Licence
Agreement as well as Basic Engineering, Training and
Technical Services Agreement. The Assistant Commissioner
of Customs, after issuing show cause notice, held
