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TMI BlogService Tax Liability on off-shore servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Liability on off-shore services X X X X Extracts X X X X X X X X Extracts X X X X ..... cise vide Notification No. 166/87-C.E., dated 11-6-87 and in case of Customs by Notification Nos. 11/87-Cus., Dated 14-1-87 & 64/97-Cus., dated 1-12-97). It is, therefore, clarified that the services provided beyond the territorial waters of India are not liable to Service Tax as provisions of Service tax have not been extended to such areas so far." This circular has lost its relevance with effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct from 18-04-2006 with the insertion of new Section 66A in the Chapter V of the Finance Act, 1994 (Service Tax). On the basis of above facts and circumstances, honorable tribunal in the matter of M/s Foster Wheeler Energy Ltd. V. Commissioner of Central Excise & C, Vadodara-II reported in 2007 -TMI - 1457 - CESTAT, AHMEDABAD has held that, "the services rendered are ultimately in relation to se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tting up of the LNG terminal in India. Nevertheless, no reliable evidence has been adduced to contradict the claim of the appellant that the services claimed by them as off-shore services are not offshore services. Such offshore services are liable for tax consequent to the amendment w.e.f. 18-4-2006, but for earlier period the same will not be so." "Consequently, the demand of service tax toward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s off-shore services has set aside." X X X X Extracts X X X X X X X X Extracts X X X X
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