https://www.taxtmi.com/caselaws?id=235717 Service tax separately payable under a consultancy agreement did not form part of the fee for professional or technical services, so tax deduction at source under Section 194J was not required on that component. The court treated the contractual stipulation for separate payment as decisive and held that the circular invoked on Section 194-I did not change the position because the dispute turned on the terms of the agreement and the application of Section 194J. As the concurrent findings disclosed no legal error, no substantial question of law arose and the appeals failed. en-us Mon, 01 Jul 2013 00:00:00 +0530 Mon, 03 Feb 2014 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235717 Service tax separately payable under a consultancy agreement did not form part of the fee for professional or technical services, so tax deduction at source under Section 194J was not required on that component. The court treated the contractual stipulation for separate payment as decisive and held that the circular invoked on Section 194-I did not change the position because the dispute turned on the terms of the agreement and the application of Section 194J. As the concurrent findings disclosed no legal error, no substantial question of law arose and the appeals failed. Case-Laws Income Tax Mon, 01 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235717