India-Singapore DTAA- Technical services provided offshore do not require any deduction of tax at source

DECIDED BY: ITAT, BANGALORE BENCH `B’, IN THE CASE OF: Sun Micro systems India Pvt. Ltd. Vs. ITO, APPEAL NO: ITA No. 443 & 444/Bang/06, DECIDED ON August 21, 2009 Relevant Extract 15. We have heard both the parties. It is an undisputed fact that the appellant ‘entered into an agreement for availing the logistics services from Sun Singapore; Since . the appellant has not adduced evidence before the lower authorities that all the, payments were in respect of spare parts only and therefore, we are confining :our discussion on the issue as to whether the assessee was liable to deduct tax a...