standard facility does not amounts to 'fees for
technical services' as defined in Explanation 2 to
section ... standard facility does not amounts to fees for technical
services' and hence, the Appellant is not required to
deduct tax on roaming charges paid
rendering of any managerial, technical or
consultancy services (including the provision of
services of technical or other personnel) but does not
include consideration ... rendering of any technical or consultancy services (including the
provision of services of a technical or other personnel)". In this
case, the overseas entities
holding that (i)
internet services i.e. leased line benefits/broadband services are
not in the nature of technical services and do not attract ... rendering of any
managerial, technical or consultancy services
(including the provision of services of technical
or other personnel) but does not include
consideration
expenses, if any,
incurred in foreign exchange in providing the technical services
outside India."
(emphasis supplied)
35. According to the AO, from a plain ... expenses incurred in foreign
exchange in connection with the provision of technical services
outside India. These receipts can only be received by the
assessee
interest, commission or brokerage, fees for professional
services or fees for technical services payable to a resident, or
amounts payable to a contractor ... Explanation to section 194H;
(ii) "fees for technical services" shall have the same meaning as in
Explanation 2 to clause
interest, commission or brokerage,
fees for professional services or fees for
technical services payable to a resident, or
amounts payable to a contractor ... Explanation to
section 194H;
(ii)"fees for technical services" shall have the same
meaning as in Explanation 2 to clause
interest, commission or brokerage,
fees for professional services or fees for
technical services payable to a resident, or
amounts payable to a contractor ... Explanation to
section 194H;
(ii)"fees for technical services" shall have the same
meaning as in Explanation 2 to clause
part of Fee for
Technical Services ('FTS')/Fees for Included
Services ('FIS').
b) That on the facts and in the circumstances ... bear all the costs of expat
employees and fees for technical services and therefore
the amounts charged by the assessee towards the cost of
expats
services comes to
Rs.2,49,87,302/-. The AO held that the services rendered by the
engineers abroad would squarely fall within 'technical ... technical in nature
it does not fall within clause (ii) of subsection (1) of 80HHE
of the Act, of providing technical services outside India
Guidi of Austria and Italy
respectively are of the nature of technical services rather than commission and
therefore require that tax be deducted under Section ... perform activities/services rendered that are in the nature of 'technical
services' rather than 'commission' and therefore require that
