TMI Blog2019 (1) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order dated 16th October, 2015, the Tribunal upheld the view of the CIT(A) and dismissed the Revenue's appeal. It is not disputed before us that the CBDT Circular No.681/94 dated 3rd March, 1994 is applicable to the present facts. The question as proposed by the Revenue does not give rise to any substantial question of law as the tax has been properly deducted at source under Section 194C of the Act in terms of the CBDT Circular No.681/94 dated 3rd March, 1994. Thus, not entertained. Both the CIT(A) and the Tribunal have concurrently come to the conclusion that the services rendered are not in the nature of technical services, therefore, not covered by Section 194J as contended by the Revenue. In the absence of these findings o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent assessee has engaged the services of M/s. ONGC Ltd. underwater inspection, installation and pipeline repairs etc. These services according to the appellant were in the nature of routine repair maintenance and installation of pipelines. Thus, while making the payment to M/s. ONGC Ltd. the respondent assessee have deducted tax under Section 194C of the Act. However, the Assessing Officer was of the view that these services are technical in nature and, therefore, the tax had to be deducted at source under Section 194J of the Act. Thus, resulting in an order dated 31st March, 2011 under Section 201 of the Act for short deduction of tax at source, as the same was not done under Section 194J of the Act. (b) Being aggrieved, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eduction of tax under Section 194C of the Act. The Assessing Officer was of the view that deduction ought to have been made not under Section 194C but under Section 194J of the Act. This on the ground that the payment to AOSPL were in the nature of fees for technical services. Thus, leading to an order dated 31st March, 2011 under Section 201 of the Act. (b) Being aggrieved, the respondent filed an appeal to the CIT(A). By an order dated 28th February, 2013, the CIT(A) on consideration of the nature of services concluded that the service provided by AOSPL is akin to that of C F agent. The scope of work was not restricted to mere providing consultancy or advisory in nature but engaged in yard facility management, port coordination and l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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