“fees for technical services”

Airport Authority of India, New Delhi vs. ITO (International Taxation), New Delhi

In the result, both the appeals filed by the assessee in ITA No

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

above para. The appellant has also admitted that b but for the 'make available clause, such services were in the nature of fee for technical services within the Indo-US DTAA, keeping in view the decision of ARR in the case of Endemol India Pvt. Ltd. (Supra) and of ITAT ... held as under: “9.6 There are plethora of judicial precedents where the courts love tested the expression "make available in the context of "fees for technical services vis-a-vis the nature of services rendered by the assessee. We have considered the decisions (supra) relied upon by the assessee

Servicenow Nederland Bv, Netherland vs. ACIT, Circle- Int. Taxation 3(1)(2), Delhi

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

income of the assessee by treating the receipts on account of subscription, professional and training services as Fee for Technical Services (FTS), in the facts and circumstances of the instant case. 3. We have heard the rival submissions and perused the materials available on record. The assessee is a foreign ... made available to the customers. Also, the said services are ancillary to royalty. Therefore, such services do not fall within the definition of ‘fees for technical services’ as per Article 12(5) of India Netherlands Tax Treaty. 3.3. Further, the company does not have a Permanent Establishment (PE) in India

Gensler Singapore Prvivate Limited, Singapore vs. JCIT, Circle-1(3)(1) International Tax, New Delhi

In the result, appeal of the assessee is partly allowed

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

facts by concluding that the service provided by the Appellant to Reliance Corporation IT Park Limited would be regarded as Fees for Technical Services under Article 12 of India - Singapore Double Tax Avoidance Agreement. Ground No.2 The learned JCIT has erred in law and on facts by mentioning the returned ... grounds of appeal is in treating the services provided by the assessee to Reliance Corporation IT Park Limited and the payment received as Fees for Technical Services under Article 12 of India – Singapore Double Tax Avoidance Agreement. 4. Brief facts are that the assessee is a tax resident of Singapore

DCIT, Central Circle-1, New Delhi vs. Spicejet Limited, Gurgaon

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharma

drew our attention to the relevant provision of DTAA between India and Ireland (Article 12) which are as under:- "1. Royalties or fees for technical services arising in a Contracting State and paid to a resident of the other contracting State may be taxed in that other State. 2. Contracting ... which they arise, and according to the laws of that State, but if the recipient is the beneficial owner of the royalties or fees for technical services, the tax so charged shall exceed 10 per cent of the gross amount of the royalties or fees for technical services

DCIT, Central Circle-01, New Delhi vs. Spicejet Limited, Gurgaon

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharma

drew our attention to the relevant provision of DTAA between India and Ireland (Article 12) which are as under:- "1. Royalties or fees for technical services arising in a Contracting State and paid to a resident of the other contracting State may be taxed in that other State. 2. Contracting ... which they arise, and according to the laws of that State, but if the recipient is the beneficial owner of the royalties or fees for technical services, the tax so charged shall exceed 10 per cent of the gross amount of the royalties or fees for technical services

Spicejet Ltd, Gurgaon vs. DCIT, Central Circle-1, New Delhi

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharma

drew our attention to the relevant provision of DTAA between India and Ireland (Article 12) which are as under:- "1. Royalties or fees for technical services arising in a Contracting State and paid to a resident of the other contracting State may be taxed in that other State. 2. Contracting ... which they arise, and according to the laws of that State, but if the recipient is the beneficial owner of the royalties or fees for technical services, the tax so charged shall exceed 10 per cent of the gross amount of the royalties or fees for technical services

Spicejet Ltd, Gurgaon vs. DCIT, Central Circle-1, New Delhi

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharma

drew our attention to the relevant provision of DTAA between India and Ireland (Article 12) which are as under:- "1. Royalties or fees for technical services arising in a Contracting State and paid to a resident of the other contracting State may be taxed in that other State. 2. Contracting ... which they arise, and according to the laws of that State, but if the recipient is the beneficial owner of the royalties or fees for technical services, the tax so charged shall exceed 10 per cent of the gross amount of the royalties or fees for technical services

Amazon Web Services, Inc., Usa vs. ACIT Circle International Tax 1(1)(1), New Delhi

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

prejudice to the above, you are requested to show cause as to why the entire receipts from India should not be treated as fee for technical services under the provisions of the Act, as well as the DTAA.” 3.3 In response to the above SCN, the assessee filed detailed submissions ... alleging that the receipts are neither royalty nor fee for technical services both under the Act as well as the India-USA DTAA. The submissions of the assessee were considered but not found tenable by the Ld. AO. The Ld. AO proceeded to pass the draft assessment order

Amazon Web Services, Inc., Usa vs. ACIT, Circle-1(1)(1), New Delhi

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

prejudice to the above, you are requested to show cause as to why the entire receipts from India should not be treated as fee for technical services under the provisions of the Act, as well as the DTAA.” 3.3 In response to the above SCN, the assessee filed detailed submissions ... alleging that the receipts are neither royalty nor fee for technical services both under the Act as well as the India-USA DTAA. The submissions of the assessee were considered but not found tenable by the Ld. AO. The Ld. AO proceeded to pass the draft assessment order

Kraft Heinz Foods Company( Earlier Known As H.J.Heinz Company), Mumbai vs. DDIT(It)-2(2)(2), Mumbai

In the result, both the appeals of the assessee for A

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

services dated 3rd May, 2007. The learned Assessing Officer issued show cause notice that why the support services receipt should be taxed as fees for technical services. The assessee submitted its reply dated 4th March, 2014. The reply of the assessee was considered and rejected. The learned Assessing Officer rejected ... further, actual cost incurred by the assessee in relation to the activities carried out are allocated and therefore, same cannot be treated as Fees for Technical Services (FTS). The learned Assessing Officer rejected the contention of the assessee and held that service fee would be subject

We Are Voices Entertainment Inc, Gurgaon vs. DCIT International Taxation 3(1)(1), Delhi

In the result, the appeal of the assessee is allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2019-20

live musical performance at a private event held in India. Apparently, such services are neither expressly covered under the definition of “fees for technical services” under Explanation-2 to section 9(1)(vii) nor under Article 12(3) of India-USA DTAA relating to “Fees for Inclusive services". The question