TMI Blog2019 (12) TMI 1571X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable to the assessee in respect of the revenue earned from the feeder vessels obtained by the assessee by slot hire arrangements. The Grounds of appeal raised by the assessee before us are allowed. Additional claim of IDS credit - claim was made by the assessee by moving a letter before the Assessing officer but the Assessing officer did not deal with the same - DRP also declined to interfere in the matter on the ground that the assessee had not made the claim before the Assessing Officer - HELD THAT:- We are of constant view that the matter should be examined by the Assessing Officer on merits. There cannot be any dispute that any legal issue can be raised before this Tribunal and the Tribunal can pass such orders as it thinks fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y DTAA; Taxability of service tax of ₹ 54.30.395/- collected on freight income 5. erred in including service tax, amounting to ₹ 54,30,395, on freight income from feeder vessels, in the gross receipts for the purpose of computing income of the Assessee under section 44B of the Act; 6. failed to appreciate that service tax in India is a charge/ levy by the Government and the same does not have any element of income which is chargeable to tax in the hands of the Assessee; 7. failed to appreciate that even if service tax on freight income is held to be taxable in India, the same is covered by Article 8 of India-Germany DTAA and thus, not taxable in India; Hapag Lloyd India Private Limited ('H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0535 (Bom), had held that the assessee would be eligible for exemption under the treaty provisions in respect of revenue earned from feeder vessels obtained by the assessee on slot hire arrangement basis. We find that subsequent to the aforesaid order of the Tribunal in the assesses own case for A.Y. 2007-08, the same had thereafter been followed by the Tribunal in the appeals of the department again in the assesses own case for A.Y. 2006-07 and A.Y. 2008-09 to 2011- 12, in Dy. CIT (IT)-2(2)(2), Mumbai Vs. Hapag Llyod AG [ITA Nos. 1624 1628/Mum/2015; dated.22.07.2016] and it had been held by the Tribunal that in the backdrop of the aforesaid order of the Tribunal for A.Y. 2007-08 and following the judgment of the Hon ble High Court of Bom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resultant relief. 6. In ground no. 11 the assessee has raised the following grievance: Additional claim of IDS credit of ₹ 6,22,911/- 11. erred in not granting IDS credit to the extent of ₹ 6,22,911 which was incorrectly deposited in the PAN No. of agent of Assessee whereas agent has not taken credit for the same; 7. We noted that the claim was made by the assessee by moving a letter before the Assessing officer but the Assessing officer did not deal with the same. The DRP also declined to interfere in the matter on the ground that the assessee had not made the claim before the Assessing Officer. The assessee is agree is in appeal before us. 8. Having heard the rival contentions, perused the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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