Allowing the appeal of the assesee , the Tribunal held that ; consideration for provision of comprehensive cementing services in respect of explonatory and development wells planned to be drilled through equipment, material and personnel will qualify for exclusion from fee for technical services under Explanation 2 to section 9(1)(vii), and, in such a case, provisions of section 44BB being more specific, shall be applicable and provisions of section 44DA are not applicable .( AY. 2012-13)
National Oil Well Maintenance Company. v. DCIT IT (2018) 168 ITD 385 (Jaipur ) (Trib.)
S. 44BB : Mineral Oils – Computation – Income deemed to accrue or arise in India- Royalties and fees for technical services -Specific provision is applicable and provision of S.44DA is not applicable- Article 12 of OECD Model Convention [ S.9(1)(vii), 44DA ]