{"id":745,"date":"2015-12-08T12:31:50","date_gmt":"2015-12-08T12:31:50","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=745"},"modified":"2021-12-16T15:09:18","modified_gmt":"2021-12-16T09:39:18","slug":"income-from-offshore-services-isnt-taxable-if-it-is-provided-outside-india-without-any-connection-with-pe-in-india-2","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/income-from-offshore-services-isnt-taxable-if-it-is-provided-outside-india-without-any-connection-with-pe-in-india-2\/","title":{"rendered":"income from offshore services isn&#8217;t taxable"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ad097937af2b\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ad097937af2b\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/income-from-offshore-services-isnt-taxable-if-it-is-provided-outside-india-without-any-connection-with-pe-in-india-2\/#Income_From_Offshore_Services_Isnt_Taxable_If_It_Is_Provided_Outside_India_Without_Any_Connection_With_Pe_In_India\" >Income From Offshore Services Isn&#8217;t Taxable If It Is Provided Outside India Without Any Connection With Pe In India<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/income-from-offshore-services-isnt-taxable-if-it-is-provided-outside-india-without-any-connection-with-pe-in-india-2\/#Facts_of_the_case\" >Facts of the case<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/income-from-offshore-services-isnt-taxable-if-it-is-provided-outside-india-without-any-connection-with-pe-in-india-2\/#The_decision_of_the_Tribunal\" >The decision of the Tribunal<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/income-from-offshore-services-isnt-taxable-if-it-is-provided-outside-india-without-any-connection-with-pe-in-india-2\/#How_to_file_a_return_of_TDS_online\" >How to file a return of TDS online<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/income-from-offshore-services-isnt-taxable-if-it-is-provided-outside-india-without-any-connection-with-pe-in-india-2\/#New_TDS_deduction_No_cash_transactions_exceeding_1_Crore_-Section_194N\" >New TDS deduction No cash transactions exceeding 1 Crore -Section 194N<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/income-from-offshore-services-isnt-taxable-if-it-is-provided-outside-india-without-any-connection-with-pe-in-india-2\/#Extention_of_TDSTCS_statement_filing_Date\" >Extention of TDS\/TCS statement filing Date<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><\/h2>\n<figure id=\"attachment_1758\" aria-describedby=\"caption-attachment-1758\" style=\"width: 776px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/Untitled22.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1758\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/Untitled22.png\" alt=\"www.carajput.com;Service Tax\" width=\"776\" height=\"279\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/Untitled22.png 776w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/Untitled22-300x108.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/10\/Untitled22-768x276.png 768w\" sizes=\"auto, (max-width: 776px) 100vw, 776px\" \/><\/a><figcaption id=\"caption-attachment-1758\" class=\"wp-caption-text\">www.carajput.com;Service Tax<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Income_From_Offshore_Services_Isnt_Taxable_If_It_Is_Provided_Outside_India_Without_Any_Connection_With_Pe_In_India\"><\/span><span style=\"color: #000080;\"><strong>Income From Offshore Services Isn&#8217;t Taxable If It Is Provided Outside India Without Any Connection With Pe In India<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>\u00a0<\/strong><span style=\"color: #808000;\"><strong>IHI Corporation v. ADIT [Mumbai ITAT] ITA No. 7267 of 2012<\/strong><\/span><\/p>\n<p>Date of Decision: April 17, 2015<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Facts_of_the_case\"><\/span><span style=\"color: #808000;\"><strong><span style=\"text-decoration: underline;\">Facts of the case<\/span><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">The assessee, a Japanese company, was a manufacturer of heavy machinery, providing technology oriented products and services to industrial, private and public sectors. It had been awarded Engineering, Procurement, Construction and Commissioning contracts by Petronet LNG Ltd. in India.<\/p>\n<p style=\"text-align: justify;\">The assessee offered the income received from onshore activities to tax in India with the claim of applicability of India Japan tax treaty but had not offered income from offshore supply and offshore services to tax in India on the ground that income from offshore supply was not received in India, as its actual place of business was outside India and, hence, it had neither accrued or arisen in India.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_decision_of_the_Tribunal\"><\/span><span style=\"color: #808000;\"><strong><span style=\"text-decoration: underline;\">The decision of the Tribunal<\/span><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">The Appellate Tribunal held that the income from identical services rendered by the assessee in respect of the contract under consideration cannot be characterized differently.<\/p>\n<p style=\"text-align: justify;\">The income from offshore services, though chargeable under section 9(1)(vii) but exempt under the DTAA, cannot be charged to tax in the light of section 90(2). It was further held that the provisions of section 90(2) is very clear that where the Central Government has entered into an agreement with the Government of any country outside India or specified territory outside India, as the case may be, under sub-section (1) for granting relief of tax, or as the case may be, avoidance of double taxation, then, in relation to the assessee to whom such agreement applies, the provisions of this Act shall apply to the extent they are more beneficial to that assessee.<\/p>\n<p style=\"text-align: justify;\">The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances; Hope the information will assist you in your Professional\u00a0endeavors. For query or help, contact:\u00a0<a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a>\u00a0\u00a0or call at 9555555480<\/p>\n<p>Read our articles:<\/p>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"How_to_file_a_return_of_TDS_online\"><\/span><a href=\"https:\/\/carajput.com\/blog\/how-to-file-tds-return-online\/\">How to file a return of <\/a><a href=\"https:\/\/www.caindelhiindia.com\/blog\/apply-online-nil-lower-tds-deduction-certificate-form-13\/\">TDS<\/a> <a href=\"https:\/\/carajput.com\/blog\/how-to-file-tds-return-online\/\">online<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"New_TDS_deduction_No_cash_transactions_exceeding_1_Crore_-Section_194N\"><\/span><a href=\"https:\/\/carajput.com\/learn\/new-tds-deduction-provision-prevent-cash-transactions-of-more-than-1-crore-section-194n.html\">New TDS deduction No cash transactions exceeding 1 Crore -Section 194N<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Extention_of_TDSTCS_statement_filing_Date\"><\/span><a href=\"https:\/\/carajput.com\/learn\/nsdl-extension-of-qtr-tdstcs-statement-filing-dates-for-4-quarter-of-fy-201920-until-30-june.html\">Extention of TDS\/TCS statement filing Date<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Income From Offshore Services Isn&#8217;t Taxable If It Is Provided Outside India Without Any Connection With Pe In India \u00a0IHI Corporation v. ADIT [Mumbai ITAT] ITA No. 7267 of 2012 Date of Decision: April 17, 2015 Facts of the case The assessee, a Japanese company, was a manufacturer of heavy machinery, providing technology oriented products &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,4],"tags":[3962,3954,3955,3963],"class_list":["post-745","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-indirect-tax","tag-chargeable-under-section-91vii","tag-japan-tax-treaty","tag-offshore-services","tag-provisions-of-section-902"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"income from offshore services isn&#039;t taxable in certain cases, ihi corporation. adit ita no. 7267 of 2012, facts of the case, the decision of the tribunal\" \/>\n\t<meta name=\"robots\" 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