2008 (11) TMI 22

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..... -  These two appeals arise out of the common order dated 21.4.2006 passed in IT Appeal Nos 3416 and 3417/Del/2003 in respect of financial years 2000-01 and 2001-02, respectively. The sole issue sought to be raised in these appeals is whether the services rendered by the non-resident company "Noble Denton and Associates Ltd, (NDAL), UAE" for the transportation and jacking up of rigs, review o .....

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..... by the assessee at the off shore rigs set up for exploration, prospecting and production of mineral oil from the sea bed. The Tribunal found as a fact that the movement of the rigs from one well to another was a very technical and cumbersome process requiring technical expertise which was provided by NDAL. This involved various processes starting with soil testing and evaluation of available data, .....

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.....   "but does not include consideration for any construction, assembly, mining or like project undertaken by the resident". 4.   So, the sums of money received by the NDAL from the assessee were not includable in the definition of fees for technical services as provided in Section 9(1)(vii) read with Explanation 2 thereto. Such receipts were, however, specifically provided for in Sec .....

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