2022 (12) TMI 175

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....nai [CIT(A)] dated 01-06-2017 in the matter of an order passed by Ld. Assessing Officer [AO] u/s.201(1) / 1(A) of the Act on 28-06-2016. The grounds taken by the assessee are as under: 1. The order of the Commissioner of Income Tax (Appeals) ["CIT(A)"] is contrary to law, facts and circumstances of the case. 2. Remittances made towards general training services treated as Fees or Technical Services (FTS). 2.1 The CIT(A) erred in confirming the order of the AO treating the Appellant as "assessee in default" under section 201 of the Act in respect of the remittances made to the non-resident Standard Chartered Bank (SCB), Singapore. 2.2 The CIT(A) ought to have appreciated that the remittances made to the no....

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....oft skills training to others and as such in the absence of 'make available' the same is not taxable as "Fees for Technical Services" as per the Double Taxation Avoidance Agreement. 3. The Appellant prays that directions be given to grant all such relief arising from the grounds of appeal mentioned supra as also all consequential relief thereto. 4. The Appellant craves leave to add, alter, amend, substitute, rescind, modify and / or withdraw in any manner whatsoever all or any of the foregoing grounds of appeal at or before the hearing of the appeal. As is evident, the sole substantive ground that fall for our consideration is whether the assessee could be held as 'assessee-in-default' for want of tax deduction ....

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.... the services were technical services which would require TDS u/s 195. Accordingly, impugned demand was raised against the assessee. 4. During appellate proceedings, the assessee, inter-alia, relied on the decision of Hon'ble Supreme Court in the case of GE India Technology Cen. (P) Ltd. vs. CIT (193 Taxman 234) which provide that tax withholding provisions would trigger only in case sum so paid was chargeable to tax in India. Since, the payment was not chargeable to tax, there was no obligation to deduct TDS. The assessee submitted that it was a general training which would not fit into the definition of managerial, technical or consultancy services as held in various decision of coordinate benches of Tribunal. Further, 'make available'....