The
present ruling reiterates the principle that transfer of technology is a
condition precedent to satisfy the ‘make available’ criteria. The phase ‘make
available’ has been the subject matter of many rulings in India, wherein it has
been held that the recipient should be in a position to derive an enduring
benefit and is in a position to utilize the knowledge or know-how in future on
its own. The ruling indicates that transfer of blueprints, i.e., technical
plans, designs etc. which enables the payer to use the same without recourse to
the provider of services, for executing projects in the future, satisfies the
test of ‘make available’ and, accordingly, is taxable as FIS
Sunday 28 July 2013
Mumbai ITAT rules that blueprints, to be used in future, satisfy the test of ‘make available
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