TMI Blog2016 (11) TMI 1593X X X X Extracts X X X X X X X X Extracts X X X X ..... g of safety equipments it would issues a certificate to the vessels operating in International waters, that it would purchase blank certificates from equipment manufacturers, that it also undertook servicing of life boats and its lunching appliances, that to carry out the servicing of such equipments service personnel would be sent outside India for training, that the training fee included accommodation and conveyance, that both these payments were reimbursement of actual expenditure, that no TDS is required to be deducted for such payments As non-residents had no PE in India, that the assessee was not liable to deduct tax at source for these payments. - Decided in favour of assessee. - ITA No.14/Mum/2015 - - - Dated:- 24-11-2016 - Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 10-02-2016 wherein exactly identical issue is dealt with as regards to the payment of training fees, service fees and royalty payments for the subject matter as in the present case and Tribunal has deleted the disallowance by observing as under: - 5. We have heard the DR and perused the material before us. We find that the assessee is engaged in sales and services of safety equipments installed on board marine vessels, that it would get business from the equipment manufacturers, that after completing the servicing of safety equipments it would issues a certificate to the vessels operating in International waters, that it would purchase blank certificates from equipment manufacturers, that it also undertook servicing of life boats an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee cannot be held responsible for not deducting of tax at the time of filing of return. Considering the above discussion, we confirm the order of the FAA and decide the effective ground of appeal against the AO. 4. On query from the bench Learned senior DR conceded the position. We find that this issue is clearly covered in favour of assessee and against the Revenue by the Tribunal decision in assessee s own case cited (supra). Respectfully following the same we confirmed the order of CIT(A) deleting the disallowance. This issue is decided in favour of the assessee and order of CIT(A) is confirmed. 5. In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court on 24-11-2016. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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