https://www.taxtmi.com/caselaws?id=268308 Cross-border service charges were treated as outside the scope of fees for technical services or fees for included services under the Indo-US DTAA because the same receipts had already been settled under the mutual agreement procedure and the Tribunal followed its earlier consistent view in the assessee's own cases. The absence of a permanent establishment in India reinforced treaty protection, and the Department had accepted the settled position in prior proceedings. On that basis, the service charges were held not taxable in India, and relief was directed to be granted to the assessee. en-us Fri, 19 Jun 2015 00:00:00 +0530 Mon, 23 Nov 2015 21:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268308 Cross-border service charges were treated as outside the scope of fees for technical services or fees for included services under the Indo-US DTAA because the same receipts had already been settled under the mutual agreement procedure and the Tribunal followed its earlier consistent view in the assessee's own cases. The absence of a permanent establishment in India reinforced treaty protection, and the Department had accepted the settled position in prior proceedings. On that basis, the service charges were held not taxable in India, and relief was directed to be granted to the assessee. Case-Laws Income Tax Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268308