Tribunal held that a  combined reading of the provision of article 5(2)(l) read with related protocol clause clearly shows is that the service PE being triggered on account of rendition of services by a Swiss entity in India, or vice versa, can never make the assessee worse off so far as the tax liability in source jurisdiction is concerned. Unless the assessee has a lower tax liability on taxability of PE on net basis under article 7 vis-a-vis taxability of FTS on gross basis under article 12(2), the PE being triggered is in fact tax neutral. Nothing, therefore, turns in favour of the income tax department on account of service PE being triggered by the rendition of services. The words “at the request of the enterprise” appear in the above protocol provision but when the assessee is all along pleading for taxability under article 12(2), it’s implicit in the contention that the assessee wants to be taxed at that rate. Accordingly The AO directed to tax the assessee, in respect of the receipts as fees for technical services-i.e. Rs 1,00,14,582, @ 10% on gross basis and under article 12(2) of the Indo Swiss tax treaty. (AY. 2015-16)