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TMI Blog2018 (6) TMI 1526X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Neeraj Aggarwala & Shri Kishan Kumar Mundhara Respondent by: Shri Suman Kumar O R D E R Per B.R. Baskaran, AM These cross appeals are directed against the order dated 20.10.2016 passed by the learned CIT(A)-59, Mumbai and it pertains to A.Y. 2009-10. 2. The assessee is a non-resident company incorporated under the laws of British Virgin Islands. It is engaged in the business of providi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 010) and vide its order dated 30.10.2017, the Hon'ble Apex Court has held that the receipts related to mobilisation/ demobilisation of vessels outside Indian territorial waters is required to be included in the gross receipt for the purpose of determining the total income under Section 44BB of the Act. 5. We have heard the learned D.R. and perused the record. Since the issue urged herein has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case referred above. 8. On the contrary, the learned D.R. submitted that the Mumbai Bench of the Tribunal has held in the case of China Shipping Container Lines (Hong Kong) (2013) TIL-1621-ITAT, Mum-Intl) has held that the service tax collected from distributors shall be included in gross receipts. 9. In the rejoinder the learned A.R. submitted that the Mumbai benches of Tribunal ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out that the Coordinate Benches of the Tribunal have followed the decision rendered by the Hon'ble Delhi High Court in other cases (referred above) and have held that the service tax shall not form part of Gross receipts. Since the High Court is superior to the Tribunal, the inferior Court should bow to the wisdom of Superior Court. Accordingly, the decision rendered by the High Court should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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