Dismissing the appeal of the Revenue the Tribunal held that the examination fees from students of the educational institutions which are imparting education as per the syllabus set by Foreign Universities and remitted the fees directly to Foreign Universities the assessee being only pass through entity, the assessee is not liable to deduct tax at source. The amount paid to Foreign Universities cannot be treated as fees for technical services. (AY. 2012-13 to 2016-17)
Dy. CIT v. Hyderabad Educational Institutions (P) Ltd (2022) 218 TTJ 487 (Hyd)(Trib)
S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Fees for technical services-Examination fees from students-Foreign Universities-Directly remitted to the Universities-Not to be treated as technical services-Not liable to deduct tax at source-DTAA-India-UK-Switzerland. [S. 9(1)(vi), 90, 195, Art. 13]