An Indian company wants to pay subscripttion fee to a US based Not-for-profit organisation that does not have any Permanent Establishment in India. The subscripttion fee is for employees' club wherein they will organise events for employees in which they can participate which will help in development of employees' soft skills and also leadership qualities. The US based entity also 'may' (not confirmed as of now) issue online journals and maybe hard copy journals in times to come.
Query is - does this activity/ service qualify to be a training thereby attracting withholding tax under 'Fee for Technical Services'?
Kindly reply. Thanks in advance.
CAclubindia
