Assessee, a Singapore based company, which is  engaged in business of providing/sublicensing software to entities in financial service sector and also provided maintenance, support and training services Assessee received fees towards maintenance, other support and training services provided to its Indian customers.  Assessee claimed that it did not have any permanent establishment (PE) in India and, thus, said receipts could not be taxed in India.  Assessing Officer held that assessee had made available technical knowledge, know-how, skill etc. to service recipient and, thus, fees received would qualify as FTS under article 12(4)(b) of DTAA as well as section 9(1)(vii). DRP up held the order of the AO. On appeal the Tribunal held that  the  assessee was providing identical nature of services year on year basis and had not made available technical knowledge, know-how, skill etc. to service recipient.Since assessee did not have any PE in India, fees received by it for providing maintenance, support and training services could not be taxed in India.As regards  additional services related to implementation and migration of software to its Indian customers  is business receipts as there is  no PE in India  the receipt is not taxable.(AY. 2019-20, 2021-22)