Where the assessee collated data from various journals and articles relating to chemical industry and organized them in a structured form and made the same available for a subscription fee, the consideration was not in the nature of royalty or fees for technical services. It is not royalty as no use or right to use of any copyright of literary, artistic or scientific work has been provided. It is not fees for technical services since there was no material available on record to show that any skilled personnel from the chemical industry were employed in rendering of the service or that any human intervention was involved. This was merely a case of providing access to a copyrighted article. (A.Y. 2011-12)