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of Under the India-Singapore DTAA, receipts from maintenance support and other services, and education and training services were examined for characterization as fees for technical services, including whether the 'make available' requirement in Article 12(4)(b) was satisfied. Applying coordinate bench precedents, it was held that these services did not 'make available' technical knowledge, experience, skill, know-how, or processes to enable the payer to apply them independently. Since the burden lay on the Revenue to establish satisfaction of the 'make available' condition and no supporting evidence was produced by the tax authorities, the addition was directed to be deleted and the taxpayer's ground was allowed. - ITAT
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