Assessee, a German company, was engaged in the business of publishing e-magazines and journals. It collected subscription fees from various third parties for subscription to e-magazines and content. Not performing any executive or supervisory functions or rendering managerial services, no special skills or knowledge its personnel were required to possess to render services under the commissionaire agreement. Services rendered by assessee were not technical services, and the commission received was not fees for technical services. As regards collecting subscription fees from various customers for subscribing to journals and books, the Finding that content was standardised and not specifically collected or generated for any particular entity. Hence, the subscription fees are not “fees for technical services”.Court also held that
mere access to a technical database or technical literature or sale of technical texts, information or research material collated by extensive research would not constitute rendering technical services. Appeal of revenue dismissed. (AY. 2020-21, 2021-22)
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