Dismissing the appeal of the revenue the Court held that the assessee for all practical purposes had to be treated as employer of seconded employees and expenses incurred by seconded employees which were reimbursed by assessee was not liable to deduction of tax at source and aforesaid amount could not be considered as ‘fees for technical services’ as there is no obligation in law for deduction of tax at source on payments made for reimbursement of costs incurred by a non-resident enterprise. The assessee cannot be treated as assessee in default under section 201(1) of the Act. (AY 2005-06)