human intervention in advertisement and
therefore, is a non-technical fees a per Sec.9(i)(vii) based on the
settled principle ... Model Convention - Deeded
to accrue or arise in (India) (Royalties and fee for technical
services) Assessment Year 2012-13 - Assessee was engaged in
trading
according to the AO are chargeable to tax
as royalty and fees for technical service [FTS] under the Act as well as
"the Convention ... development and transfer of a technical plan or
technical design.
5. Notwithstanding paragraph 4, "fees for included
services" does not include amounts paid
royalty, it would clearly fall within
the ambit of fee for technical services.
5. The business module of the assessee has been duly recorded ... aforementioned provision shows
that in order to qualify as fees for technical services,
the services rendered ought to satisfy the 'make
ITA 144/2023
cost cross charged in terms of the aforesaid agreements are not fees for
technical services [FTS] within the meaning of Section ... development and transfer of a technical plan or
technical design.
5. Notwithstanding paragraph 4, "fees for included
services" does not include amounts paid
Qualcomm Incorported, Secunderabad vs Assessee on 20 February, 2015
I.T.A. Nos.: 3701 and
also be held to be in the nature of 'Fee for Technical Services' under
Article 12(4) of the India Singapore Tax Treaty ... permanent establishment
existing or not.
3.1 As regards taxability as fees for technical services, it was submitted that
the payments received by Verizon Singapore
should be brought to tax as fee for
technical services/ fees for included services and in
doing so, failed to appreciate:
(i) that the receipts ... from registration of domain name and other
services would fall under fees for technical services u/s 9(1)(vii) as
well as Article
even if the cloud computing
services are taking the character of Fees for Technical Services ... Madras High Court in
the context of "Fees for Technical Services" on applicability of sec.
194J r.w. Explanation
various
services rendered under the GSA can be classified as technical services
and fee is charged as consideration for the provision of technical and
consultancy ... Processing and Intellectual Property Services are in the nature
of "Fees for Technical Services", within the meaning of the
term in Article
SABMiller India Ltd.
under the GSA can be classified as technical services and fee is
charged as consideration for the provision of technical and consultancy ... Processing and Intellectual Property Services are in the
nature of "Fees for Technical Services", within the
meaning of the term in Article
