https://www.taxtmi.com/caselaws?id=178005 Payments for web hosting, security, backup, maintenance and support to a non-resident were treated as service fees, not royalty, because the provider retained control of the servers and equipment outside India and the payer had no physical access or operational control. On that basis, the arrangement was not for the use or right to use industrial, commercial or scientific equipment, so the payment did not fall within section 9(1)(vi) of the Income-tax Act or Article 12 of the DTAA. As the sum was not chargeable to tax in India in the non-resident's hands, no obligation to deduct tax at source arose under section 195. en-us Wed, 29 Feb 2012 00:00:00 +0530 Sat, 29 Jul 2017 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178005 Payments for web hosting, security, backup, maintenance and support to a non-resident were treated as service fees, not royalty, because the provider retained control of the servers and equipment outside India and the payer had no physical access or operational control. On that basis, the arrangement was not for the use or right to use industrial, commercial or scientific equipment, so the payment did not fall within section 9(1)(vi) of the Income-tax Act or Article 12 of the DTAA. As the sum was not chargeable to tax in India in the non-resident's hands, no obligation to deduct tax at source arose under section 195. Case-Laws Income Tax Wed, 29 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178005