includes
expenses for software
development, business
development, for
ascertaining customer
requirements, etc. and that
“software development”
will not amount to
“technical services” within
the meaning ... were examined or not, but
made a standalone statement that software development and
technical services are two faces of one coin. We fail to
understand
respect of profits from export of computer software where
the business entity provides technical services outside India in
connection with developments or production of computer ... derived from
37
export of computer software or under the head of 'rendering
technical services outside India' and having a nexus with
export
rendering of any technical or consultancy services (including the
provision of services of a technical or other personnel) which :
(a) are ancillary and subsidiary ... development and
transfer of a technical plan or technical design.
5. The definition of fees for technical services in paragraph 4 of this
Article shall
offer technical
assistance to the Petitioner through services of its selected employees to
work on computer software application development, implementation and
maintenance of specific project ... Level (ZP):-
1. Software Programmer services one per ZP (33) at the rate of 30000/- per
head per month
2. Computer Operator five
offer technical
assistance to the Petitioner through services of its selected employees to
work on computer software application development, implementation and
maintenance of specific project ... Level (ZP):-
1. Software Programmer services one per ZP (33) at the rate of 30000/- per
head per month
2. Computer Operator five
royalties, no doubt in the context of technical
services, and remittances for supply of computer software, which is then treated
as business profits, taxable under ... Agreement, the services would have
to satisfy the 'make available' test and such services should enable the person
acquiring the services to apply
things or computer software outside India and
expenses, if any, incurred in foreign exchange in providing the
technical services outside India.
6. It also merits ... expenses, if any, incurred in foreign exchange in
rendering of services (including computer software)
outside India."
13. We find that it is an inclusive
providing software related services
such as networking services, system and network
management, business process improvement initiatives,
software development lifecycle improvement initiatives,
subscribers services, article tracking ... technical assistance in relation to
software. Accordingly, the services rendered by the appellant
are "Information Technology Software Services" and so
clearly non-taxable
that these services are standard
services rendered using the software technology and that they are not the technical
services. The ld AR argued that ... services in this context mean services requiring expertise in a
technology. By Consultancy Services, in this context, would mean advisory
services. The categories of technical
that these services are standard
services rendered using the software technology and that they are not the technical
services. The ld AR argued that ... services in this context mean services requiring expertise in a
technology. By Consultancy Services, in this context, would mean advisory
services. The categories of technical
