Assessee is a partnership firm, which is  engaged in business of cutting and polishing diamonds and export of diamonds.  It had made remittances qua diamond testing service for certification of diamonds to GIA USA which set up a laboratory at Hong Kong as GIA Hong Kong and claimed that said sum was not tax deductible at source. Assessing Officer held that assessee had made payment to GIA Hong Kong Laboratory and not GIA USA and, therefore, could not claim treaty benefit between India. Tribunal held that the  payment was received in offshore bank account of GIA USA  and the lower authorities were right in holding that there was a ‘take in window’ where articles were delivered, i.e., in Hong Kong but service agreement was between assessee and GIA USA and rightful owner of remittances was GIA USA and the payment is  covered under  India-USA DTAA as mere rendering of services could not be roped into FTS when person utilising services was unable to make use of technical knowledge etc. Mere rendering of services cannot be  held to be fees for technical services,    unless the person utilising the services is able to make use of the technical knowledge etc   (AY. 2015-16)