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2013 (12) TMI 1117 - AAR - Income TaxTaxability of payments made towards line production services - shooting outside India for the show 'Wipe Out' - Nature of payment - Fee for Fees for Technical services ('FTS') or Royalty - withholding tax u/s 195 - non-fiction format show Bigg Boss (Big Brother) and has also other reality shows in India such as Fear Factor - Khatron Ke Khiladi etc. - Held that:- The payments made by the applicant towards line production services provided by Endemol ARG in accordance with the agreement entered into by the applicant with Endemol ARG is not 'fees for technical services' as the services falls under 'work contract' as defined in Explanation to Section 194C of the IT Act. - The payments made by the applicant to Endemol ARG for availing the line production services under the agreement is not chargeable to tax as per the provision of section 9(1)(i) of the IT Act. - No TDS liability u/s 195 - Decided in favor of assessee.
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