rendering services from the UK, the Assessee had obtained certain services
from M/S.Appledore, an independent sub-consultant. The services in India
were rendered ... rendered services and raised invoices on GRSE
separately, for services rendered outside India and services rendered in India. The
local services had been rendered only
rendering services from the UK, the Assessee had obtained certain services
from M/S.Appledore, an independent sub-consultant. The services in India
were rendered ... rendered services and raised invoices on GRSE
separately, for services rendered outside India and services rendered in India. The
local services had been rendered only
technical services (FTS) only on
those cases where the treaty demands that the services should make available technical
knowledge, experience, skill, know-how, or processes ... service "technical". The services should be such
that "make available" to the recipient of services technical knowledge, skills
rendering of any technical or
consultancy services (including the provision of services of
technical or other personnel) which (a) are ancillary and
subsidiary ... technical
knowledge, experience, skill, know how or processes, or
consist of the development and transfer of a technical plan
or technical design.
The services which
payments for
included services ?
Analysis :
The payments would be fees for included services. The services are of a technical
or consultancy nature; in the example ... Indian
company for included services ?
Analysis :
The fees are for included services. The services are technical, and the technical
knowledge is made available
Indian company for
included services ?
Analysis :
The fees are for included services. The services are technical, and the technical
knowledge is made available ... technical knowledge is made available - Furgo has not made available the technical
knowledge with which they rendered technical service - Though Furgo rendered
technical services
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
that the payment in question
was a payment made for technical services rendered and the applicable provision for
deduction of tax at source ... Fees for technical Services" in Section 9(1)(vii) includes only services
provided by human element and not services provided by machine or robot
charges and transmission charges are
neither contractual payments nor fee for technical services u/s. 194C or 194J of the Act as
contended by revenue ... interface and, therefore,
this cannot be contractual payments or fee for technical services. Therefore, we are of the view
that there is nothing on record
