9911796707
TMI Blog2010 (3) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... ient. Held that: Import of services were not taxable prior to 18-4-2010 – Decision in the matter of Foster Wheeler Energy Ltd [2007 -TMI - 1457 - CESTAT, AHMEDABAD] and Hindustan Zinc Ltd. reported [2008 -TMI - 30059 - CESTAT-LB] and M/s. Anant Spinning. Mills Vs. Commissioner of Central Excise, Bhopal reported in [2009 -TMI - 32814 - CESTAT, NEW DELHI] followed – decided in favor of assessee - ST/65,88/08 - - - Dated:- 2-3-2010 - (Arising out of Order-in-Appeal No. PII/PAP/133/2007 dated 31.12.2007 passed by the Commissioner (Appeals) Central Excise, Pune-II Appearance: Shri S.M.Vaidya JDR Authorized Representative Shri M.H. Patil, Advocate For respondent. CORAM: Shri Ashok Jindal, Member (Judicial) ORDER NO. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss/usual residence in India, is required to pay service tax. 4. On the other hand Shri M.H. Patil learned Advocate appearing on behalf of the respondent submits that the recipient of overseas service not liable to pay service tax for period prior to 18.4.2006 before insertion of Section 66A of the Finance Act, 1994. To support this contention he placed reliance on Pashupati Spg. Wvg. Mills Ltd. Vs. Commr. Of C. Ex. Chandigarh reported in 2009 (15) S.T.R. 274 (Tri.- Del.) wherein it was held that liability of the recipient on import of service is not leviable before 18.4.2006. In the case of M/s. Anant Spg. Mills also Tribunal has taken a same view he submitted that the case is covered by above two decisions and the Board Circular clarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 dated 8.10.2001 holds that service provided beyond the territorial waters will not attract service tax. This circular will be relevant till the amendment brought out in service tax laws by insertion of Section 66A w.e.f. 18.4.2006. Therefore, the appellant's contention that the demand on services relating to identified offshore services cannot be subjected to service tax during the relevant/period is acceptable. 7. As we find that the issues in the present appeal are squarely covered by the decision in the case of Foster Wheeler Engergy Ltd. cited supra, following the same, we allow the appeal with consequential relief. Inasmuch as we are allowing the appeal on merit, we are not going into the issue of limitation. And further in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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