Standby Maintenance Charges could not be termed as technical services u/s 9(1)(vii)

Brief Facts of The Case In the present case the Hon’ble High Court have dealt with two vital issues and held that standby maintenance charges are not technical services within the meaning of section 9(1)(vii). On the issue of “Restoration Activities” the Hon’ble High court held that amount received from restoration activities cannot be termed as business income as the large portion of the cable Network was outside the Jurisdiction of Territorial waters of India. Only the portion upto 12 nautical miles which is attributing income could only be taken into consideration. Facts of the case...