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TMI Blog2015 (11) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Apex Court in Bharti Cellular Limited's case [2010 (8) TMI 332 - Supreme Court of India] wherever there was human intervention requiring examination of technical data, the same would fall within the definition of technical services and in the absence it would not partake the character of technical services – The primary basis to conclude the services to the falling u/s 194J of the Act to be technical services or not is to find as to whether any human intervention was involved in the activity or not - thus, the matter is remitted back to the AO to examine the technical expert and after examining him for fresh adjudication - the assessing authority shall also examine whether the Provisos inserted in Sections 201(1) and 201(1A) by Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ? iii) Whether on the facts and circumstances of the case, the learned ITAT was justified in law in holding that the respondent is not liable to pay interest under section 201(1-A) of the I.T.Act, 1961 because there was no tax liability on the income of the deductee? 3. The matter is no longer res integra. Identical matter has already been decided by this Court in Commissioner of Income Tax (TDS) Chandigarh vs. Dakshin Haryana Bijli Vitran Nigam Limited, ITA No.652 of 2010, on 8.5.2014, wherein it was recorded as under:- 7. After giving our thoughtful consideration to the respective submissions of learned counsel for the parties, we are of the opinion that the issue arising in these appeals requires to be re-adjudicated by the Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided without any technical assistance available on record. 8. There is one more aspect that requires to be gone into. It is the contention of Respondent No.1 herein that Interconnect Agreement between, let us say, M/s. Bharti Cellular Limited and BSNL in these cases is based on obligations and counter obligations, which is called a revenue sharing contract . According to Respondent No.1, Section 194J of the Act is not attracted in the case of revenue sharing contract . According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute fees under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of technical services and in the absence thereof, the same would not partake the character of technical services. The Apex Court in that case had remitted the matter to the Assessing Officer to examine the technical expert and after examining him adjudicate the matter afresh. In the present case as well from the perusal of the orders of the authorities below, it is not discernible whether there was any intervention of the human element in the services provided to the assessee. 9. Accordingly, while setting aside the orders of the authorities below, the matter is remitted to the Assessing Officer to examine afresh in the light of the observations made by the Apex Court in Bharti Cellular Limited's case (supra), noted above. Further, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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