TMI Blog2012 (6) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... s not have the tech- nical expertise of that RR avon gas generator driven process gas compres- sor or Y2K roll over time at offshore installation as he could not be able to inspect and give advice. Therefore, the advice given was purely technical in nature and accordingly it is held that the service rendered was a technical service squarely covered under Explanation 2 appended to clause (vii) of sub-section (1) of section 9 which has been adopted by reference under section 44D and section 115A of the Act. Decided in favour of the Revenue - 86 of 2007 - - - Dated:- 20-9-2007 - VERMA P. C., GHILDIYAL M. M., JJ. JUDGMENT 1. This appeal under section 260A of the Income-tax Act, 1961, has been filed against the order dated December ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a and Singapore under section 44D read with section 115A treating that service rendered by the non-resident company was technical service. The Commissioner of Income-tax (Appeals) upheld the order of the Assessing Officer. The Income-tax Appellate Tribunal has upset the order of the Assessing Officer and held that it was a service rendered in connection with the production of oil. Therefore, the assess- ment could be made under section 44BB of the Income-tax Act. 4. The question of law which arises to be answered by this court is as under : "Whether the service rendered by inspecting the three units of control system of RR avon gas generator driven process gas com- pressor used in connection with the production of oil at SHP platfor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gas compressor at SHP platform and for utilizing services of engi- neer for Y2K roll over time at offshore installation were rendered by the engineers of non-resident company and the fee was paid in consideration thereof. Thus, the service was obviously a technical service within the meaning of Explanation 2 appended to clause (vii) of sub-section (1) of section 9 which has been adopted by reference under section 44D and sec- tion 115A and the proviso appended to section 44BB(1) clearly excludes the application of section 44BB where section 42 or section 44D or section 115A or section 293A apply. The Income-tax Appellate Tribunal relied on a judgment of the Income-tax Appellate Tribunal, Delhi "A" Bench in the case of Joint CIT v. ONGC as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
