four categories:
i) The first category deals with cases in which computer software is
purchased directly by an end-user, resident in India, from ... resident Indian companies
that act as distributors or resellers, by purchasing computer software
from foreign, non-resident suppliers or manufacturers and then
reselling the same
card transaction processing
services; providing electronic
mobile payment services for
others; payment processing
services, namely, providing
virtual currency transaction
processing services for others;
Signature ... payment processing; Computer
services, namely, acting as an
application service provider in
the field of information
management to host computer
application software for the
purpose
Shared Services Centres
6.1 Procuring for the Member Firms access
to the Global Shared Services Centres.
7. Other Services
Providing such other services ... work"
includes computer programmes, tables and
compilations including computer "literary
data base". This discussion clearly establishes
that computer software is literary work
ROYALT IES AND FEE S FOR TECHNICAL
SERVICE S
1. Royalties and fees for technical services arising in
a Contracting State and paid ... individual for independent
personal services mentioned in Article 15 (Independent
Personal Services) , in consideration for the services of a
technical or consultancy nature, including
Explanation 2; managerial services,
technical services and consultancy services, and it includes
provisions for services of technical and other personnel albeit
there are specific exclusions ... services, we mean in this context services
requiring expertise in technology. By consultancy
services, we mean in this context advisory services. The
category of technical
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) which:
(c) are ancillary and subsidiary
things
or computer software outside India or expenses, if any, incurred in foreign exchange in
providing the technical services outside India;
(v) "free trade ... software (including services for development of
software) outside India shall be deemed to be the profits and gains derived from the export of
computer software
that
such design requires technical skills and expertise and therefore he concluded that
same reflects fee for technical services under the provisions of section ... example, somebody is importing a software on outright purchase basis
such as tally or other software. Indeed, the software certainly requires lot of skill
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 personal) but does not include
consideration
business system, internal audit services, legal services, operational
management and reporting, risk management and secretarial services
and taxation and treasury services. The payment made ... services, legal services, operational management and reporting, risk
management and secretarial services and taxation and treasury services
would fall in the category of managerial services
