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TMI Blog2008 (2) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... puted period is from 8-7-04 to 31-12-04. He said that during that period the services rendered abroad were not liable to Service tax in view of the Circular 36/4/01-S.T. dated 8-10-01 - held that offshore services are liable to tax only after insertion of Sec 66A in Finance Act w.e.f 18-4-06 – appeal allowed - ST/356/2007 - 179/2008 - Dated:- 22-2-2008 - Shri T.K. Jayaraman, Member (T) [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the Board's Circular No. 36/4/2001-S.T. dated 8-10-2001. The learned Advocate pointed out that in terms of the above Circular, the appellant is not liable for payment of Service tax for the relevant period. In fact, only with effect from 18-4-2006 consequent to the introduction of Section 66A in the Finance Act, 1994, the services abroad became taxable. 2.1 The above legal point was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax only after insertion of Section 66A in the Finance Act, 1994 with effect from 18-4-2006. 3. The learned departmental representative reiterated the impugned order. 4. On a very careful consideration of the matter, I find that the Board's Circular dated 8-10-2001 clarifies clearly that services provided outside the limits of Indian territorial waters are not liable to Service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, New Delhi I am directed to say that question has arisen whether services provided outside the limits of the Indian territorial waters are liable to Service tax or not. The matter has been examined. At present the levy of service tax extends to the whole of India except the State of Jammu and Kashmir. The expression India includes the territorial waters of India. Indian territorial water ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oticed that the enactment providing power to the Central Government for paying tax on the services provided abroad came into effect only from18-4-2006. Therefore, it is very clear that during the relevant period, the appellants were not liable for payment of any Service tax. Since, this is the clear legal position, I do not find any necessary to examine the availability of the Notification to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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