Assessee paid software licensing fee to a US company. Assessing Officer held tht  payment is  in nature of fee for included services as per article 12(4)(b) of India-US DTAA and section 9(1)(vii). DRP affirmed the order of the AO. On appeal the Tribunal held that  s only commercial information was transferred to end user and not technical knowledge as required under article 12(4)(b) to constitute fee for included services, said payment could not be taxed as fee for included services.  Tribunal also held that installation and integration services provided by assessee to US company were merely support services dealing with installation and integration and when primary services themselves were not taxable as FTS, these ancillary services qua primary services could not be taxed as FTS. (AY. 2021-22)