German AE was for receipt of technical
assistance for manufacturing of contract products while payment for
technical services ... relation to other component of project.
Therefore, the payments of technical royalty and technical services are
different, hence, no disallowance should be made. However
rendering
of any managerial, technical or consultancy services (including the
provision of services of technical or other personnel) but does not
include consideration ... should deduct tax
u/s.194J for technical services for the services provided "1) Support services
such as filed activations, vendor payment queries, entering
Shell
Companies.
Exhibit A: Services
Section I
GI Services
The, following services are components of
the GI Services and shall be provided by SITI
under ... embedded in the software or to make copies or sell
the software and only leant right to access/use the
software for its own business
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
Communication
System was an automated software based communication system which did not
require the assessee to render any technical services. It was merely a
cost ... 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
this clause, the payments for rendering technical services, or
consultancy services, if such services make available technical
knowledge, experience, skill, know how or processes ... technical plan or technical design can
be charged to tax in India. In the case of the appellant the non
residents provided technical services
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
information and
communication technology services' and services related
thereto which consist of inter alia, application development
and support services, technical help desk support services ... human
resource services' is one of the categories of services which
have been expressly included within the definition of
'computer software' given
parent company for using software related issues and cannot be held
as payment of fee for Technical Services and hence the TDS is not
applicable ... rendering
of any managerial, technical or consultancy58 services (including the provision of
services of technical or other personnel) but does not include consideration
same to be in the nature of 'fees for technical
services' under the provisions of Section
