Technical provided by Machines would not fall U/s. 194J for TDS

M/s. Coimbatore Integrated Waste Vs. DCIT (ITAT Mumbai)

The FAA held that the scope of the work given to the sub-contractors involved construction work, welding, erection, alignment, transportation of equipment and materials with the help of machines which did not fall within the scope of technical services as defined in Explanation 2 to section 9(1)(vii). He also held that merely because technical personnel were employed in the execution of the contract it did not follow that the contract was one for technical services. The Appellate Tribunal confir

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