rendering of
any technical or consultancy services (including through the provision of
services of technical or other personnel) if such services :
(a) are ancillary ... technical knowledge, experience, skill, know-how, or processes or
consist of the development and transfer of a technical plan or technical design The
services provided
rendering of any managerial technical or
consultancy services (including the provision of services of technical or
personnel) but does not include consideration for any construction ... technical services in
nature or character. The services rendered in the course of rendering agency
services are essentially business services and to obtain the business
definition of fees for technical services was broad enough to cover any
consideration for services of managerial, technical or consultancy nature. On the basis ... cannot be termed as technical
services. Therefore, the services rendered by the above agents cannot be termed as
Technical Services'.
4.11 Therefore
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 provisions of services of technical or
other personnel) but does not include consideration
provision of such roaming services. The aforesaid fact lends
further support to the contention that roaming services are standard automated
services, which are provided ... compatible with other
hardware/software. This testing employs technically qualified professionals
and tested as per the agreed plan between services provider and vendor.
Question
rendering of any managerial, technical
or consultancy services (including the provision of services of technical
or other personnel) but does not include consideration ... technical services in
nature or character. The services rendered in the course of rendering
agency services are essentially business services and to obtain the
business
rendering of any managerial, technical or consultancy services (including
the provision of services of technical or other personnel) but does not
include consideration ... technical services in
nature or character. The services rendered in the course of rendering agency
services are essentially business services and to obtain the business
rendering of any managerial, technical or consultancy services (including
the provision of services of technical or other personnel) but does not
include consideration ... technical services in
nature or character. The services rendered in the course of rendering agency
services are essentially business services and to obtain the business
rendering of any managerial, technical or consultancy services (including the
provision of services of technical or other personnel) but does not include
consideration ... technical services in nature or character. The services
rendered in the course of rendering agency services are essentially business
services and to obtain the business
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
