The assessee received subscription fee of Rs. 18,65,00,000 from Indian subscribers for the use of its legal database called “Lexis Nexis” which enables Indian subscribers to access judgments, articles, legislations and other research material relevant to the legal field. The income earned from subscription fee is in the nature of ‗business income‘ and in the absence of it having a PE in India, it would not be subject to tax as per Article 7 of the DTAA. The aforesaid income would also not fall within the ambit of Article 12(4)(b) of the DTAA, since the access accorded to the Indian consumer was neither a transfer of copyright nor would it satisfy the requirement of “included service” comprising of an element where technical knowledge, experience, skill, know-how or processes was made available. The subscription fee would neither be “royalty” nor can it be validly viewed as Fees for Technical Services and consequently would not form subject matter of either Section 9(1)(vii) of the Act or fall within Article 12 of the DTAA.