2008 (2) TMI 252

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..... ountry - appellant’s contention that he was carrying on the services outside India and during the relevant period, the Service Tax was not leviable, has got force in the light of the Board’s Circular 36/4/2001 – stay granted - ST/356/2007 - 162/2008 - Dated:- 15-2-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri B. Venugopal, Advocate, for the Appellant. Shri .....

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..... nd the territorial waters of India are not liable to Service Tax, as the provisions of service tax have not been extended to such areas. 2. Heard the learned Counsel and the learned JDR. 3. The learned JDR relies on the written submissions and parawise comments and also on the ruling rendered by the Kolkata Bench in M.N. Dastur and Co. Ltd. v. UOI - 2006 (4) S.T.R. 3 (Cal.) which refer .....

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