Assessee-company, ESPN India entered into an agreement (Re-seller agreement) with foreign company (ESPN, UK) for resale of advertisement space on websites owned by it. Assessing Officer held that ESPN India collected advertisement material from Indian advertisers and upload same in web server thereby positively utilizing web server and, thus, consideration paid by assessee was for provision of comprehensive services rendered and fell under article 13 for use of equipment and use of process, provided by ESPN, UK. Tribunal held that  since consideration paid by ESPN India was not for ‘use’ of equipment (server) or for any process nor imparting of any information concerning technical, industrial, commercial, or scientific knowledge, experience or skill and further, no right had been conferred on ESPN India over server or website belonging to ESPN UK and ESPN India was merely a reseller of advertisement space it purchased on ESPN UK’s website, consideration paid by ESPN India for purchase of advertisement space was not taxable as royalty.  (AY. 2010-11 to 2013-14)