9911796707
TMI Blog2014 (6) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... chnology, experience or skill has not been made available to the assessee as per Article 12(4) of DTAA between India and Singapore? HELD THAT:- Sun Singapore has not made available to the assessee the technology or the technological services which is required to provide the distribution, management and logistic services. That is a finding of fact recorded by the Tribunal on appreciation of the ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee as per Article 12(4) of DTAA between India and Singapore, the payments made by the assessee were not liable to be taxed under the head fees for technical services? 2. The material on record discloses that the assessee entered into an agreement for availing logistic service for Sun Microsystems Singapore Private Limited ( Sun Singapore for brevity). In terms of the agreement, Sun Singapore is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e products. The material on record do not disclose that Sun Singapore has made available to the assessee its technical knowledge, experience or skill. Under these circumstances, the Tribunal held that, as Sun Singapore is not having any permanent establishment and that Sun Singapore has not made available the technical knowledge, experience or skill, the payments made by assessee to Sun Singapore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s held that the question, whether along with rendering technical services, whether the technical knowledge with which the services was rendered was also made available to the assessee/customers is purely a question of fact which is to be gathered from the terms of the contract, the nature of services undertaken and what has transmitted in the end after rendering technical services. If along with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the entire material on record. When once factually it is held the technical services has not been made available, then in view of the law declared in the aforesaid judgment, there is no liability to deduct tax at source and therefore, the finding recorded by the Appellate Authority cannot be found fault with. In that view of the matter, the substantial question of law is answered in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
