ACIT, COIMBATORE vs. VODAFONE MOBILE SERVICES LTD., COIMBATORE

PDF · subscribers
ITA 1029/CHNY/2017Status: DisposedITAT Chennai23 November 2017AY 2012-133 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that roaming charges cannot be considered as fees for technical services. Therefore, Section 194J of the Income-tax Act is not applicable to such charges.

What were the facts?

The Revenue appealed against the CIT(A)'s order concerning the assessment year 2012-13. The sole issue was the applicability of TDS provisions to roaming charges.

What were the issues?

Whether roaming charges are to be treated as fees for technical services for the purpose of TDS under Section 194J of the Income-tax Act.

Which sections of the Income-tax Act were involved?

Section 194J

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN

For Respondent: Shri Sparsh Bhargava, Advocate
Hearing: 20.11.2017Pronounced: 23.11.2017

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER:

1.

This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals) -2, Coimbatore, dated 30.03.2017 and pertains to assessment year 2012-13.

2.

The only issue arises for consideration is deduction of tax at source in respect of roaming charges.

3.

During the course of hearing, it was brought to our notice that in the case of Vodafone Cellular Limited v. DCIT in & 2803/Mds/2014 dated 31.07.2015, this Tribunal found that roaming charges cannot be considered as fee for technical services, therefore, the provisions of Section 194J of the Income-tax Act, 1961 (in short 'the Act') is not applicable. In fact, the CIT(Appeals) followed the order of the co-ordinate Bench of this Tribunal dated 31.07.2015 and held that roaming charges cannot be considered to be fees for technical services and hence, the provisions of Section 194J of the Act is not applicable. Therefore, This Tribunal do not find any reason to interfere with the order of the lower authority and accordingly the same is confirmed.

4.

In the result, the appeal filed by the Revenue stands dismissed.

More judgments on Section 194J

All 1,434 judgments and leading authorities on Section 194J →

Recent GST High Court judgments

Search GST case law →