Hind Energy & Coal Benefication (India) Ltd. v. ITO (IT & TP) (2019) 179 ITD 388 (Indore) (Trib.)

S. 9(1)(vii):Income deemed to accrue or arise in India – Fees for technical services – Inspection charges – Not liable to deduct tax at source -DTAA-India – Indonesia [S.195 , Art. 12 ]

Allowing the appeal of the assessee the Tribunal held that  ,  srvices rendered  by the  for for obtaining inspection report for inspection of grade of coal at time of shipment at port at Indonesia to submit same to shipping agent at time of shipment, services provided were not in nature of Fee for Technical Service hence not liable to deduct tax at source . (AY. 2015 -16)