Assessee a tax resident of Singapore provided the bandwidth services, as standard services, wherein the customer enjoys an uninterrupted 24×7 service to transmit voice and data at standard rate of reliability. In case no service was provided or there is default of regular supply, then there is non-payment of consideration by the payee. The Revenue authorities were of the view that the consideration received by the assessee falls within the definition of Royalty both u/s 9(1)(vi) of the Act and also under provisions of Tax Treaty. The Tribunal held that the Tax Treaty between India Singapore specifically does not include “transmission by satellite, cable, optic fiber or similar technology” in the definition of ‘Royalty’ under the Tax Treaty and also further the Tax Treaty had not undergone any amendment, the provisions of DTAA being more beneficial to the assessee were attracted. The Tribunal held that assessee was not liable to be taxed on the amount received from Indian customers for the provision of bandwidth services outside India. (ITA 1548 & 6733/Del/2015; 286/Del/2016; 3020/Del/2017; dt. 30-09-2020) (AY. 2011-12, 12-13 ,  14-15)