Human intervention necessary for technical services

Brief: The Court, by referring the case back to the assessing officer, appears to have accepted the contention that only services rendered by humans can be regarded as a technical service. The ruling has particular significance for the technology sector where similar interpretation issues on tax ability of technical services are common. Further as held by the Court, in such cases technical evidence would be required for establishing that there was no human intervention involved in the process. Citation: CIT, Delhi Vs. Bharti Cellular Ltd. (Civil appeal No. 6691 of 2010) Court: Supreme Court Fa...