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    <title>Payment to Steria France for managerial services exempt from technical service tax and withholding u/s 195.</title>
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    <description>The payment made by the Petitioner to Steria France for the managerial services provided by the latter cannot be taxed as fee for technical services and are not liable to withholding of tax u/s 195 - HC</description>
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      <description>The payment made by the Petitioner to Steria France for the managerial services provided by the latter cannot be taxed as fee for technical services and are not liable to withholding of tax u/s 195 - HC</description>
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