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TMI Blog2015 (7) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... case of M/s Bharti Hexacom Limited (2015 (7) TMI 175 - ITAT JAIPUR ) wherein held that there is no human intervention involved in providing these services, therefore, roaming charges paid by the assessee do not amount to fee for technical services U/s 194J of the Act read with Section 91(vii). Following our own judgment, we are upholding the order of the ld CIT(A) holding that the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n holding that the payment made for the use of standard facility amounts to fees for technical services as defined in Explanation 2 to Section 9(i)(vii) of the Act and hence, tax is deductible under section 194J of the Act in respect of roaming charges paid to the other telecome operators. 2. On the facts and circumstances of the case and in law, the learned CIT(A) erred in confirming the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of both the parties and perused the material available on the record. After going through the order of the Assessing Officer, ld CIT(A); submissions of the assessee as well as going through the process of providing roaming services; examination of technical experts by the ACIT TDS, New Delhi in the case of Bharti Cellular Ltd.; thereafter cross examination made by M/s Bharti Cellular Ltd.; also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intervention and charges received or paid on account of this is not fees for technical services as envisaged in Section 194J read with Section 9(1)(vii) read with Explanation-2 of the Act. In case before us, the assessee has paid roaming charges i.e. IUC charges to various operators at ₹ 10,18,92,350/-. Respectfully following above judicial precedents, we hold that these charges are not fee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it has been held that there is no human intervention involved in providing these services, therefore, roaming charges paid by the assessee do not amount to fee for technical services U/s 194J of the Act read with Section 91(vii). Following our own judgment, we are upholding the order of the ld CIT(A) holding that the assessee is not liable for TDS u/s 194J, interest thereon and consequently no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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