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TMI Blog2013 (12) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... o the assessee in India in respect of booking or sale of tickets for ‘tour packages’ of the cruises in India which was done through Star Cruises (India) Travel Services Pvt. Ltd. (SCITC) - Decided in favour of assessee. - ITA No.7486/Mum/2011 - - - Dated:- 16-10-2012 - B.R.MITTAL AND RAJENDRA , JJ. For the Appellant : Shri V.Krishnamoorty For the respondent : Sri Firoze Andhyarujina And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Star Cruises (India) Travel Services Pvt Ltd (SCITS), an Indian Company is engaged in the canvassing business of travel and tour related services. It has entered into a Canvasser Agent Agreement dated 1.3.2005 with M/s. Star Cruise Management Company. Isle of Man(assessee foreign c ompany/SCML) for mainly canvassing their cruise in India for an agreed remuneration. Assessee claimed that the sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee company out of sales proceeds of cruise tickets booked by various travel agents. Being aggrieved, department is in appeal before the Tribunal. 5. During the course of hearing, ld D.R. relied on order of Assessing officer. 6. On the other hand, ld A.R. filed copies of earlier orders of the Tribunal for assessment year 2005-06 dated 23.12.2010 in I.T.A.No.6112/M/2008, copy placed at pages 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders of authorities below as well as earlier orders of the Tribunal. 8. We agree with ld A.R. that similar issue has been considered by the Tribunal in assessee s own case for assessment year 2005-06, copy placed at pages 4 to 7 of PB and the Tribunal vide order dated 23.12.2010 dismissed the revenue s appeal. We observe that the Tribunal again followed the said order in the appeal filed by dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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