Assessee-foreign company provided offshore maintenance and support services to Power Grid Corporation of India Ltd. (PGCIL). Assessing Officer held that services rendered by assessee to PGCIL were taxable as fees for included services (FIS) under section 9(1)(vii) of the Act. On appeal the Tribunal held that since nature of services provided by assessee were repetitive in nature, it could not be conduced that such services make available any technical knowledge, expertise, skill, know-how or processes to PGCIL thus, receipts from PGCIL would not qualify as fees for included services under article 12(4)(a) and 12(4)(b) of India US DTAA. (AY. 2008-09 to 2014-15)