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P.K.BALASUBRAMANYAN, V.K.SHRIDHAR
Shell India Markets (P. ) Ltd. , In re – Appellant
Versus
– Respondent


Advocates Appeared:
Gaurav Bhauwala, Rajan Vora, G.V. Krishna Kumar

RULING

V.K. Shridhar, Member - Applicant, Shell India Marketing Private Ltd (SIMPL) is an Indian company. It has a network of retail fuel stations in India. Shell International Petroleum Company Ltd (SIPCL) is a Shell Group Company incorporated in UK. It is in the business of providing consultancy services to various Shell operating companies. The applicant has entered into Cost Contribution Agreement (CCA) on 1.4.2008 with SIPCL for the provision of Business Support Services. Applicant submits that General Business Support Services (General BSS) under clause 4 of CCA are described in Appendix 2 to CCA. These are primarily in the nature of management support services. Any research and development, technical advice and services may be provided by a separate arrangement. The Specific BSS are provided on a specific request and are not subject matter of the questions raised in the present application.

2. According to the applicant, it is entitled to claim the application of Double Taxation Avoidance Convention between India and UK (DTAC), the contract being with a company incorporated in UK. It has therefore relied on paragraph 4 of Article 13 of DTAC, to contend that the General BSS rec

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