IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES G , NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5143/Del/2016 : Asstt. Year : 2012-13 DCIT(International Taxation), V M/s Starwood Hotels & Resorts Circle-3(1)(2), s Worldwide Inc., C/o M/s Nangia & New Delhi Co., Suite 4A, Plaza M 6, Jasola, New Delhi-110025 (APPELLANT) (RESPONDENT) PAN No. AAOCS2525F Assessee by : Sh. Amit Arora & Vishal Mishra, CA Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 28.08.2019 Date of Pronouncement: 02.09.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: present appeal has been fil ed by Revenue agai nst order of l d. CIT(A)-43, New Del hi dated 26.07.2016. 2. Onl y one ground has been rai sed in thi s appeal : (i) Whether on facts d in t he circumstances of case, ld. CIT (A) has erre d in holding that Centralized se rvices fee received by appellant for rendering va rious services su ch as Sales and Marketing, Loyalty Programs, R eservation Service, Technological Se rvice, Ope rational Services and Training, Program etc. to customers in India, were not taxable as Fees for Technica l Services (FTS) in terms of Se ction 9 of In com e Tax Act, 1961 s well as Article 12 of India-US Double Taxation Avoidance Agreement (DTAA). 2 ITA No. 5143/Del/2016 Starwood Hotels & Resorts Worldwide Inc. 3. We fi nd that i ssue has been already adju di cated i n assessee s own case for asse ssment year 2011-12 by Co-ordi nate Bench of ITAT Delhi . deci si on of Co- ordi nate Bench was ba sed on judgment of Hon bl e juri sdi cti onal Hi gh Court i n assessee s own case that recei pt on account of sal es and marketi ng, l oyal ty programmes, reservati on servi ces, technol ogi cal servi ces and operati onal servi ces do not consti tute fee for techni cal servi ces. Hence, respectfull y foll owi ng, orders of Co-ordi nate Bench and Hon bl e Hi gh Court of Delhi , we decli ne to i nterfere in orde r of l d. CIT (A). 4. In result, appeal of Revenue is dismissed. (Order Pron ounced i n Open Court on 02/09/2019). Sd/- Sd/- (Amit Shukla) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 02/09/2019 *Subodh* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR DCIT (International Taxation), Circle-3(1)(2), New Delhi v. Starwood Hotels & Resorts Worldwide Inc