TaxTMI 
TaxTMI 
2018 (12) TMI 451
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....ol/14-15; respectively reversing the Assessing Officer's action raising TDS demands of Rs.11,04,99,237/-, Rs.132,94,589/- & Rs.185,10,637/- respectively, involving proceedings u/s. 201(1) r.w.s 201(1A) of the Income Tax Act, 1961; in short 'the Act'. 2. We notice at the outset that Revenue's all three instant appeal(s) suffer from three days' delay each in filing. It has placed on record condonation petitions citing reasons thereof which are not dispute at assessee's behest. We therefore condone the impugned delay of three days' filing in each of these cases. 3. We now advert merits involved in these cases. The Revenue's identical sole substantive ground pleads that CIT(A) has erred in law as well as on facts in reversing Assessing....
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....ourts are holding section 194J not applicable. The AO is not clear whether any skills or expertise or technology was transferred to the appellant deductor. I, therefore, see no reason to uphold the AO's decision. The grounds are allowed as services provided cannot be treated as ones for fees for technical services u/s194J." 4. Learned CIT-DR vehemently contends that the Assessing Officer had rightly invoked sec. 194J of the Act on assessee's payment made to various payees / persons since the AMC in question involved specialized knowledge in maintenance of its thermal power units. We find no merit in Revenue's instant argument. There is no dispute about the assessee having made the impugned payments in lieu of availing annual maintena....
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....t under section 201(1} and also levied interest under section 201(1A) upon it." 1. 1 The decision and the reason for the decision in the above case as in para-5 is reproduced as under :- "We have considered rival submissions. The term 'fees for technical services' as per Explanation 2 to section 194J means as defined in Explanation 2 below clause (vii) of sub-section (1) of section 9, extracted herein: 'For the purposes of this clause, 'fees for technical services' means any consideration (including any lump sum consideration) for the rendering of any managerial, technical or consultancy services (including the provision of services of technical or other personnel) but does not include consider....
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....s the bus services rendering technical service to the passenger and, therefore, the passenger must deduct tax at source on the payment made to the bus service provider for having used the bus. The electricity supplied to a consumer cannot, on the ground that generators are used to generate electricity, transmission lines to carry the transformers to regulate the flow of current, meters to measure the consumption) be regarded as amounting to provision of technical services to the consumer resulting in the consumer having to deduct tax at source on the payment made for power consumed and remit the same to the revenue. Installation and operation of sophisticated equipments with a view to earn income by allowing customers to avail of t....
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....ry or for converting POY into textured/twisted yam. The technology or the technical knowledge of the persons is not made available to the assessee but only by using such technical knowledge services are rendered to the assessee. In such a case, it cannot be said that the amount is paid as 'fees for technical services'. Rendering services by using technical knowledge or skill is different than charging fees for technical services. In: a later case, the technical services are made available due to which the assessee acquired certain right which can be further used. In the present case, it is not so. The person rendering certain services has only maintained machinery or converted yam but that knowledge is not now vested with the assess....