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TMI Blog2013 (8) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... t : Ms. Parinitoo Jain ORDER Heard the learned counsel for appellant. 2. Since common facts and law are involved in these appeals, therefore, they were heard together and are being disposed of by this common order. 3. For convenience, the facts of D.B. Income Tax Appeal No.235/2011 are being taken as leading facts. The Assessing Officer, vide its order dated 30.01.2009, raised a demand of Rs.1,70,881/- along with interest thereon amounting to Rs.44,776/-, on account of TDS on the amount paid as service tax. The matter relates to the Financial Year 2005-06. The assessee preferred an appeal, which was allowed by the Commissioner of Income Tax(Appeals)-III, Jaipur (for short 'the Appellate Authority'), setting aside the aforesaid demand. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Loan from the Asian Development Bank through the Government of India. The project is working under the Urban Development Department of the Government of Rajasthan. The accounts are maintained on cash basis of accounting and also audited by the Chartered Accountant as per the requirement of the Asian Development Bank and also audited by the Department of Accountant General of Rajasthan. The RUIDP appoint the technical and project consultants on open tender basis and the limited companies as well as corporate consulting firms of repute are selected and appointed as per the laid down procedure. The assessee deduct the incometax at source from the payments made by it and deposit the same as per the relevant provisions of the Income Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of Section 194-I of the Act relating to rent and not technical fees, therefore, it was wrongly relied upon is concerned, we have considered the provisions of Section 194J of the Income Tax Act, in the light of Circulars dated 28.04.2008 and 30.06.2008. The words, "any sum paid", used in Section 194J of the Act, relate to fees for professional services, or fees for technical services. As per the terms of agreement, the amount of service tax was to be paid separately and was not included in the fees for professional services or fees for technical services. In these circumstances, we are satisfied that the orders passed by the Appellate Authority as well as the Appellate Tribunal, are in accordance with the provisions of Section 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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