Assessee appointed a France based trading company as its agent for procuring export orders in France and paid commission to it on export sales. Assessing Officer held that commission paid to agent was in nature of Fees for Technical Services (FTS) and assessee was liable to deduct TDS on same. Tribunal held that  while rendering services of procuring export orders non-resident agent did not provide any knowledge which could be further exploited by assessee, payment made for said services would not be taxable in India as FTS under India-France DTAA as ‘make available’ clause was not satisfied.  (AY. 2012-13)