Testing services through machines are technical services, but cannot be taxed as FTS if human intervention is missing

IN THE ITAT Mumbai Bench ‘L’ Siemens Ltd. Versus Commissioner of Income-tax (Appeals) – 11 B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND AMIT SHUKLA, JUDICIAL MEMBER IT APPEAL NO. 4356 (MUM.) OF 2010 FEBRUARY 12, 2013 ORDER Amit Shukla, Judicial Member This appeal has been preferred by the assessee against order dated 29.03.2010 passed by the CIT (A)-11, Mumbai in relation to the order passed under section 195(2), inter alia on the following grounds of appeal: “1.  Based on the facts and circumstance of the case, the Commissioner of Income-tax (Appeals)-II [he...