tax on fees for technical services
STANDBY MAINTENANCE CHARGES (FIXED IN NATURE) RECEIVED BY A NR IS NOT CHARGEABLE AS ‘FEES FOR TECHNICAL SERVICES‘ WITHIN THE SCOPE OF SECTION 9(1)(VII). – TAX ABILITY OF FEE FOR TECHNICAL SERVICES (FTS) Flag Telecom Group Ltd. v. DCIT (Mumbai – Trib.) [2015] FACTS The assessee had built a high capacity submarine optic fiber telecommunications link cable system …