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TMI Blog2018 (9) TMI 1811X X X X Extracts X X X X X X X X Extracts X X X X ..... that the company has received was “fee for included services”. To claim that the said payment was a managerial service, the assessee has not furnished any detailed, the nature of services that are included under managerial services along with details invoices. In view of the above and to give one more opportunity, we remit the matter back to the file of the Assessing Officer to consider the submissions, if any, and decide the issue in accordance with law after allowing an opportunity of being heard to the assessee. Beyond the scope of Article 12 of the DTAA and in violation of the said article, in which taxing clauses were absolutely given, nothing is provided under section 90(2) of the Act to ignore the DTAA and consider to allow any cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved, the assessee is in appeal before the Tribunal. The ld. Counsel for the assessee has submitted that the assessee has rendered only managerial services in assisting purchase and manufacturing and assistance on research and development. It was further submitted that the said services did not make available the technical knowledge warranting it to be taxed under fee for included services and prayed for deleting the addition. The alternative prayer made by ld. Counsel is that the said payment do not fall within the definition of FIS and by virtue of section 90(2) of the Act, the same was not taxable in India. On the other hand, the ld. DR strongly supported the orders of authorities below. 5. We have heard both sides, perused the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the DTAA, it is clear and absolute that the payment that the company has received was fee for included services . To claim that the said payment was a managerial service, the assessee has not furnished any detailed, the nature of services that are included under managerial services along with details invoices. In view of the above and to give one more opportunity, we remit the matter back to the file of the Assessing Officer to consider the submissions, if any, and decide the issue in accordance with law after allowing an opportunity of being heard to the assessee. 6. Beyond the scope of Article 12 of the DTAA and in violation of the said article, in which taxing clauses were absolutely given, nothing is provided under section 90(2) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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