rendering of any managerial, technical or
consultancy services (including the
V ' --. provision of services of technical or other
does not include
consideration ... consultancy
services (including _Atié2ro:jgh"prov/s/on of
services of technical or otfzfer-'pers~on.rie/) if such
Servicesiq
rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration ... installation of the said machinery and plant supplied technical personnel and technical services until the machinery starts functioning and production. Thereafter, the services
transfer of a technical
plan or technical design.
(x) Accordingly, it is not a mere rendering of technical
or consultancy services, but the requirement ... person in
consideration for rendering technical, consultancy services
through the provision of services of technical or other
personnel. It is observed that 'Walmart
Abbey
National Plc, UK, can be categorized as 'fees
for technical services' under Section ... rendering of any
16
managerial, technical or consultancy services
(including the provision of services of technical
or other personnel) but does not include
consideration
paid to engineers on
site for technical services should be
added to the export turnover when
computing deduction ... technical services
rendered in post-sale services would stand on a
different footing when compared to pre-sale services. If
any technical service is rendered
petitioner, at the same time profits derived from business of
rendering technical services outside India are eligible for
deduction under section 80HHE ... expenses, if
any incurred in foreign exchange in providing the technical
services outside India". Section 80HHE provides for deductions
in respect of profits from
development services to the clients which are
group companies. Therefore all these services
rendered by the company are of the nature of
technical services ... development
services to the clients which are group companies.
Therefore, all these services rendered by the
company are of the nature of technical services
development services to the clients which are
group companies. Therefore all these services
rendered by the company are of the nature of
technical services ... development
services to the clients which are group companies.
Therefore, all these services rendered by the
company are of the nature of technical services
development services to the clients which are
group companies. Therefore all these services
rendered by the company are of the nature of
technical services ... development
services to the clients which are group companies.
Therefore, all these services rendered by the
company are of the nature of technical services
Services Tax (IGST) Act,2017;
the place of supply of the following Services shall be the
location of the supplier of Services, namely:
(a) services ... such services fall under the definition of
intermediary services. Further, as the services supplied by
the claimant, is construed as to be intermediary services
