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The Delhi High Court in the case of Centrica India Offshore Pvt. Ltd. (the taxpayer) held that secondment of employees by foreign group companies to an Indian company (i.e. taxpayer) constitute Service Permanent Establishment in India. Further, services provided by seconded employees are ‘technical or consultancy’ in nature and also ‘make available’ their know-how to the taxpayer for future consumption. Therefore, it was treated as ‘Fees for Technical/Included Services’ under the India-UK and India-Canada tax treaties.