Payment for VSAT/Transaction charges made by a Stock Broker to Stock Exchange is not fee for technical services u/s 194J

RELEVANT PARAGRAPH VSAT Charges;- Members of the stock exchanges trade (purchase and sell) on behalf of their clients. As a part of infrastructure provided to the members a trading system, known as on screen trading is provided by stock exchanges. Such trading facilities are established by Stock exchanges to enable trading anywhere in the territory of India. Sucfa trading systems are centralised to enable trading in various stock exchanges. Each stock exchange is connected to the member% workstations through appropriate communication network using a Very Small Aperture Terminal (VSAT) Network....