Sec. 90 of Income Tax Act, 1961—Double taxation relief—Service PE being triggered on account of rendition of services by a Swiss entity in India, or vice versa, can never make the assessee worse off so far as the tax liability in source jurisdiction is concerned unless the assessee has a lower tax liability on taxability of PE on net basis under art. 7 vis-a-vis taxability of FTS on gross basis under art. 12(2). the PE being triggered is in fact tax neutral, nothing, therefore, turns in favour of the IT department on account of service PE being triggered by the rendition of services and ofcourse, the words 'at the request of the enterprise' appear in the provision but when the assessee is all along pleading for taxability under art. 12(2), it's implicit in the contention that the assessee wants to be taxed at that rate, thus,  the AO is, accordingly, directed to tax the assessee, in respect of the receipts as fees for technical services i.e., Rs. 1,00,14,582, @ 10 per cent on gross basis and under art. 12(2) of the Indo Swiss tax treaty— AGT International GMBH vs. Deputy CIT [2020] 203 TTJ 793 (MUM)