Subscription fees for e-magazine doesn’t partake character of Fee for Technical Service

Ruchir Bhatia Vs Springer Nature Customer Service Centere Gmbh (Delhi High Court) Delhi High Court held that subscription fees collected for subscription to e-magazines and content which is standardized and not specifically collected or generated for any particular entity doesn’t partake character of ‘fee for technical service’ and hence not taxable in India. Facts- The present appeal has been preferred by the revenue. The controversy involved in the present appeals pertains to the treatment of “commission income” and the amounts received by the Assessee as “subscription fee”. No...