Appeals) was
right in holding that a “fixed place PE” and “service PE” had
been made out under Article 5 , but said nothing about ... Article 5(2)(l) of the
DTAA, he argued that a service PE is clearly made out on facts
because:
• As per the consolidated Annual
India. The learned
counsel further submitted that there is no service PE of non-
resident reinsurers in India, as contended by the Assessing
Officer ... PE in India. It is the allegation of the
Assessing Officer that reinsurer had fixed place of PE or an
agency PE or service PE
days
in connection with the Service Fee income and the
same could not he considered for determination of
Service PE under Article ... regards to taxability of service as fees for technical services
under India-Singapore DTAA in the absence of Service PE, we are of the
view
sector. The main service provided by the appellant is customer management
outsourcing business, service outsourcing and transfer of technology. Vertex Customer
Service India ... Service PEin India. In view of the above, I am of the view that the
Appellant does not have a Service PE "under Article
Article 5 , paragraph 2, sub-clauses (b) to (k) thereof.
Service PE under Article 5(2)(l) of the DTAA.
26. Sub-clause ... Article 5(2) defines what can be called service
PE. Sub-clause (k) is also a type of service PE, but this clause
fees for
technical services; (c) the overseas entities constitute service PE
under the relevant DTAA on account of employees deputed by
overseas entities ... over the
deputationist‟s terms and employment. The concept of a
service PE finds place in the U.N. Convention. It is constituted
erred in proposing that the Appellant has a service PE
in India under Article 5(2)(k) of the DTAA without
appreciating that:
3.1 Technology ... that royalty earned by the
Appellant is effectively connected to alleged service PE of
the Appellant in India and has failed to appreciate that
India- USA DTAA) nor same are
attributable to service PE in India."
3. The assessee is a company incorporated ... India- USA DTAA the existence
of the employee constituted a Service PE In India. Accordingly, Marketing and
management fees
erred in holding royalty
is effectively connected to the alleged service PE of the
assessee in India;
3) The DRP/Assessing Officer has erred ... erred in holding
reimbursement towards salary cost and expenses by
service PE JCB India to assessee on account of
employees seconded by the assessee
been the admitted position between the parties that IMG had a
Service PE as contemplated under Article 5(2)(k) of the DTAA ... activities of the PE, or (3) The PE
should, at least, facilitate, assist or aid in performance of such
service irrespective of the other activities
