Receipt from hotel owners for providing various centralized services cannot be treated as FIS

ACIT Vs Westin Hotel Management L.P. (ITAT Delhi) ITAT Delhi held that revenue received from various hotel owners for providing various centralized services cannot be treated as fees for included services (FIS) either under Article 12(4)(a) or 12(4)(b) of the India-US tax treaty. Thus, in absence of PE in India, the same is not taxable. Facts- Appellant is a firm incorporated in the United States of America and carries on the business of providing various hotel related services in several countries across the world. The Appellant is a tax resident of USA in terms of the provisions of Double Ta...