Assessee-company was incorporated in UAE. It was engaged In business of undertaking grouting work for companies in oil and gas industry and income arising from said activity had been claimed by it as non-taxable in India . AO treated income from grouting to be taxable income arising out of a Fixed Place PE under article 5(1). Tribunal held that,  Grouting work carried out by assessee for main contractors in Indian territories, being pipelines and cable crossing, pipeline and cable stabilisation, etc., could not be held to be ‘Construction PE’ under sub-clause (h) of clause (2) of article 5, as sub-sea activities that can be treated as ‘Construction’ are laying of pipe-lines and excavating and dredging. Tribunal also held that  since assessee’s equipments as well as personnel were stationed on vessel of main contractor, for carrying out grouting, said vessel was fixed place of business through which business was carried on by assessee and, thus, income earned by assessee was taxable in India .(AY. 2008 -09 to 2012-13)