Assessee, a US based company which is  engaged in business of providing various hotel related services to hotels across world. Assessee entered into an agreement with chains of hotels in India and received centralized services fees.  Assessing Officer held that assessee was making available technical and consultation services and use of its trademark, technical know-how and, thus, fees received for services would be taxable as fees for included services. Held that   in assessee’s own case for assessment years 1995-96 to 2000-01, jurisdictional High Court upheld decision of Tribunal wherein it was held that main service rendered by assessee was advertisement, publicity and sales promotion and, keeping in mind their mutual interest, use of trademark, trade name or other enumerated service referred to in agreement with assessee were incidental to said main service and, therefore, payments received were not in nature of royalty or FTS.  Following the  earlier years orders the Tribunal held that  fee received for centralized services   would not be taxable in India. (AY. 2013-14, 2014-15)