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Services rendered without making available technical knowledge, skill, experience couldn't be treated as FTS

January 17, 2020[2020] 114 686 (Mumbai - Trib.)/[2020] 182 ITD 294 (Mumbai - Trib.)

INTERNATIONAL TAXATION : Where assessee, a dutch company, had entered into Master Service Agreement (MSA) to provide IT services to various entities and provided restricted software/network access and access to software was not for use of any copyright albeit for copyrighted articles during course of providing service, payments received by assessee in pursuance to MSA could not be treated as 'royalty' under article 12(4) of the India-Netherland DTAA

INTERNATIONAL TAXATION : Payment received by assessee, a Netherland based company for providing technical and advisory services to various clients in India, could not be treated as, fee for technical services' due to non-compliance with make available clause contained in article 13 and hence said services would not be liable to tax in India

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