The Income Tax Appellate Tribunal (ITAT) delivered its decision on 6 July 2012 in the case of TUV Management Services GmBH v. DCIT (TS-476-ITAT-2012(Mum)) that certification fees were not in the nature of fees for technical services (FTS). (a) Facts. The Taxpayer (i.e. TUV Management Services GmBH) was a German resident and provided International Standards Organisation (ISO) certification and consultancy services. The Taxpayer had a branch in India which carried out pre-assessment and full certification audits of Indian clients which was followed by a certification report that was submitted to the Taxpayer. Based on the branch's certification report, the Taxpayer will make...