Assessee, a foreign company, having expertise in mining activity, was engaged by an Indian company, to recruit skilled and experienced employees for mining at mines situated at Rajasthan. It received retainer fee from said Indian company at rate of 10 per cent of salary of certain specified employees .AO treated said payment  as Fee for Technical Services (FTS) and held that same was taxable under section 9(1)(vii) of the Act . Tribunal held that in absence of provision in DTAA between India and Philippines for taxing FTS separately, same was required to be taxed as business profits under article 7 and, further, in absence of PE in India, said payment received by assessee could not to be taxed in India as business profits. (AY. 2013-14, 2014-15 )