Assessee, a German company, had entered into a contract with an Indian company  to render training, supervision and consultancy in connection with installation services to set up HDF/MDF board production line machinery at Greenply’s premises in India. A payment in nature of installation and supervision fee was made by assessee to sub-contractor at Belgium but TDS was not deducted. Assessing Officer held  that since payment was in nature of fees for technical service and services were provided in India, TDS was required to be deducted. Assessee submitted that in view of MFN clause mentioned in DTAA between India and Belgium, no tax at source was to be deducted after taking into consideration DTAA between India and Portugal. Tribunal held that the  assessee is entitled to claim benefit of restricted definition of fee for technical services, under India-Portugal DTAA and since assessee had been found not to have made available any technical knowledge experience or skill or know-how, impugned services received by assessee could not be taxed under section 9 as well as article 12. (AY. 2018-19)