Held, that the nature of services rendered by the non-resident was neither in the nature of technical, managerial or consultancy services as defined under the Act because technology was used in providing service. The delivery of a service via technological means did not make the service technical. Special skill or knowledge may be used in developing or creating inputs to a service business. The fee for the provision of a service will not be a technical fee, unless that special skill or knowledge was required when the service was provided to the customers. The employees developing leadership skill through service provided by the non-resident do not use such knowledge when they provide business process outsourcing service to the customers of the assessee and hence, the services rendered could not be regarded as technical service. The service rendered by the non-resident did not teach the employees of the assessee how the business had to be run but related only to developing leadership skills and hence the service provided by the non-resident could not be regarded as managerial services. The provision of advice by someone, such as a professional, who has special qualifications allowing him to do so, would be consultancy service but imparting training in leadership skills could not be said to be providing advice by a professional, and could not be regarded as consultancy service. Therefore, the sum paid to the non-resident could not be regarded as fees for technical services within the meaning of section 9(1)(vii) of the Act and could not be taxed in the hands of the non-resident in India. Consequently, the assessee would be entitled to grant of refund of taxes paid together with interest thereon in accordance with law. (AY.2016-17)