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TMI Blog2016 (1) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Tribunal, after analysing the terms of the agreement between the assessee and the service provider and the nature of work undertaken, has observed that the services rendered in pursuance of master service agreement, whether in the nature of payment to a contractor, as envisaged under S.194C or fee for technical services as covered by S.194J, has to be decided keeping in view the terms of Master Service agreement. The Tribunal after considering the principle of law decided by the Hon'ble Delhi High Court in the case of Bharti Cellular Limited (2008 (10) TMI 321 - DELHI HIGH COURT ) and the judgment of the Hon'ble Supreme Court in the same case, as reported in [2010 (8) TMI 332 - Supreme Court of India] finally directed the Assessing O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that certain mistake apparent from records has crept into the same. 2. Learned counsel for the assessee submitted before us that in the course of appellate proceedings before the Tribunal all material facts were submitted, which demonstrate that its activities were carried out with human intervention. Learned counsel submitted that as per S.194J read with S.9(1)(vii) of the Act, rendering of services with human interface would not by itself render the character of such services to be in the nature of technical services. He submitted that human interface alongwith professional expertise or technical specialization is required to categorise a service to be technical service. It was submitted that S.194C also visualises use of man power and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e considered the submissions of the parties and perused the materials on record. On a careful reading of the order of the Tribunal dated 29.10.014 of the Tribunal, it is seen that the Tribunal has exhaustively dealt with not only all the facts and materials, but also the contentions raised by the assessee as well as by the Department. The Tribunal also analysed the principles laid down in the decisions referred to by the counsels of the parties. On a perusal of the finding of the Tribunal as recorded from para 9 onwards of the order, it is seen that the Tribunal, after analysing the terms of the agreement between the assessee and the service provider and the nature of work undertaken, has observed that the services rendered in pursuance of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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