Non-resident company's inspection services not classified as technical u/s 9(1)(vii) of Income Tax Act.

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....Income by way of fees for technical services - The non-resident company is no where involved either in identification of the exporter or in selecting the material and negotiating the price. The quality of material is also determined by the assessee and the non-resident Indian company is only required to make physical inspection to see if it resembles the quality specified by the assessee. For rendering aforesaid service, no technical knowledge is required. - The activity is not FTS u/s 9(1)(vii) - HC....