Issuance of accreditation certificate is not technical service as per India-Australia Tax Treaty

Court: Authority of Advanced Ruling (AAR) Citation: Joint Accreditation System of Australia and New Zealand [2010-TII-28-ARA-INTL] Brief :Issuance of accreditation certificate does not result in making available skills, technical knowledge, etc and therefore does not result in rendering technical services as per India-Australia Tax Treaty. Recently, the Authority of Advanced Ruling (AAR) in the case of Joint Accreditation System of Australia and New Zealand [2010-TII-28-ARA-INTL] dated 6 August 2010 held that issuance of accreditation certificate does not result in ‘making available’ skill...