respect of consideration for supply
of technical information for use outside India and rendering
Technical Services to foreign Government Enterprise-Whether
`similar' to `royalty ... understood
to take within its fold all utilisation of technical
knowledge or rendering of technical services necessary to
bring about the construction, assembly and installation
business of development and export of computer softwares and
rendering technical services.
(b) The Respondent has shown gross income from business ... Respondent, are nothing but in the nature of expenses incurred
for technical services provided outside India. Further, in view of
7
the fact that
rendering of any managerial, technical or consultancy services
(including the provision of services of technical or other personnel) but
does not include consideration ... 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
gross amount of the
royalty or fee for technical services."
Question Nos. 4 and 5 were held to be the consequential ones ... this case, read as under :
"1. Royalties and fees for technical services
arising in a Contracting State and paid to a resident
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 managerial, technical or consultancy services
(including the provision of services of technical or other personnel) but
does not include consideration
that the words fees for technical services are wide enough to engulf services in the nature of managerial, technical or consultancy services. He also relied ... rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consideration
Kanwal Kishore Manchanda And Anr. vs S.D. Technical Services Pvt. Ltd. on 8 April, 2005
Equivalent citations: 121(2005)DLT98, 2005(81)DRJ715
person rendering the services
even if the foreign recipient of the services utilizes
the benefit of such services in India.”
As is clear from ... various stages. The second mentioned services may be
considered as services rendered in India. But, definitely
the other services rendered and informed to the other
only
are now available in all cases where the technical know-how
or technical services are provided to a foreign Government
or a foreign enterprise ... expertise skill and technical knowledge for the purpose.
If we examine the agreement, it provides for rendering of
technical services and also professional services
Indtel Technical Services Pvt.Ltd vs W.S. Atkins Plc on 25 August, 2008
Equivalent citations: AIR 2009 SUPREME COURT ... CIVIL JURISDICTION
ARBITRATION APPLICATION No.16 of 2006
M/S. Indtel Technical Services
Pvt.Ltd. ...Appellant
Vs.
W.S. Atkins Rail Ltd. ...Respondents
