9911796707
TMI Blog2016 (9) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... , Shri Taranpreet Singh, FCA For The Department : Ms Nausheen J. Ansari, CIT-DR, AAR, ND, Shri S.K. Chatterjee, JCIT (IT), Shri S. S. Negi, JCIT, DR,AAR ORAL ORDER (by Sirpurkar J) This ruling will cover the AAR Application Nos. 1131, 1133, 1415 1416 as a common question is involved in all these four applications. All the four applications have been filed by one Corpro Systems Limited, UK. We shall use the facts in Application No. 1131 only as all the facts about the activity of the applicant are similar, if not identical. It is stated as it is the claim of the applicant company that it is a tax resident of United Kingdom ( UK ) and is engaged in rendering coring services/providing coring equipments/ and other associated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n prospecting or extraction or production of mineral oils even the income generated from such activity would be covered specifically under Section 44BB. The applicant also points out that the mineral oil includes petroleum and natural gas as per the Explanation to Section. The applicant also points out that the term plant includes ships, aircraft, vehicles, drilling units, scientific apparatus and equipments, used for the purpose of the said business. The facts in the other three applications are similar, if not identical to the above stated facts. There is no dispute over the nature of service provided by the applicant in all these four applications and it suggests that the said activities are clearly covered under Section 44BB. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activities of the applicant are covered specifically in the Supreme Court ruling. In that view, there will be no question of applicability of Section 9(1) (vii) or treating the consideration to be as Fee for Technical Service. 6. We are also of the opinion that the ruling is clear and has excluded application of Section 44D or as the case may be Section 44DA. It is held that only Section which would be applicable will be Section 44BB. 7. At this juncture, we must take note of the objection raised by Shri Chatterjee, the learned representative of the Department. He says that out of the 4 contracts, 2 of the contracts were the sub-contracts and, therefore, they amount to a second level contract and, therefore, there will be no applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
