Assessee is engaged in manufacturing and supply of wind turbines. The  assessee exported wind turbines to Sri lanka. Assessee availed services of two companies based in Sri lanka for installation and repair work of wind turbines. AO held that payments made to foreign companies amounted to fee for technical services liable to tax in India. Tribunal upheld order of AO.  On appeal the Court held that since activities of installation and repairs of wind turbines was a highly technical work requiring deployment of technical staff by foreign companies, authorities below rightly concluded that payments made for availing said services was liable to tax in India as fee for technical services. Accordingly liable to deduct tax at source. (AY. 2014-15)