https://www.taxtmi.com/caselaws?id=409204 The Tribunal upheld that Standby Maintenance Charges were not 'Fees for Technical Services' but business income. It disagreed with treating the entire turnover from Indian parties as taxable in India, instead directing calculation based on the proportion of cable length in India. The revenue's argument that the charges were FTS was rejected, emphasizing they were for infrastructure maintenance, not technical services. The Tribunal allowed the assessee's appeals, dismissing the revenue's appeal. en-us Mon, 28 Jun 2021 00:00:00 +0530 Thu, 01 Jul 2021 08:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409204 The Tribunal upheld that Standby Maintenance Charges were not 'Fees for Technical Services' but business income. It disagreed with treating the entire turnover from Indian parties as taxable in India, instead directing calculation based on the proportion of cable length in India. The revenue's argument that the charges were FTS was rejected, emphasizing they were for infrastructure maintenance, not technical services. The Tribunal allowed the assessee's appeals, dismissing the revenue's appeal. Case-Laws Income Tax Mon, 28 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409204