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Sum paid by ONGC to US based Co. for rendering legal services abroad not taxable as ‘FTS’ in India

July 30, 2020[2020] 117 867 (Delhi - Trib.)

INTERNATIONAL TAXATION-I : Where ONGC paid certain amount to assessee, a US based company, for rendering its professional legal services abroad, since said services did not 'make available' any knowledge or skill to ONGC within meaning of article 12 of India-US DTAA, payment in question was not liable to tax in India as 'fee for technical services'.

INTERNATIONAL TAXATION-II : Where ONGC paid certain amount to assessee, an Australian company, for construction, installation and maintenance of High Resolution CT Scanning facility, since said scanning facility was directly associated and inextricably connected with extraction and production of mineral oil, assessee's receipt in question would fall within ambit of consideration for any mining or like project which had to be excluded from definition of term 'fee for technical services' as mentioned in Explanation 2 to section 9(1)(vii)

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