9911796707
TMI Blog2009 (1) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Shipowners Association, has held that tax is leviable upon insertion of Section 66A w.e.f. 18.4.06 X X X X Extracts X X X X X X X X Extracts X X X X ..... een adduced to contradict the claim of the appellant that the services claimed by them as offshore 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. 6.9 Service Tax Circular No. 36/4/01 dt. 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 iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his case. It appears that it is first time when the Act was amended and Section 66A was inserted by Finance Act, 2006 w.e.f. 18.4.2006, the Respondents got legal authority to levy service tax on the recipients of the taxable service. Now, because of the enactment of Section 66A, a person who is resident in India or business in India becomes liable to be levied service tax when he receives service outside India from a person who is non-resident or is from outside India. Before enactment of Section 66A it is apparent that there was no authority vested by law in the Respondents to levy service tax on a person who is resident in India, but who receives services outside India. In that case till Section 66-A was enacted a person liable was the on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra) for the period prior to 1.1.2005. The Tribunal in the case of Anant Spg. Mills (supra) has held that tax is leviable upon insertion of Section 66A of in the Finance Act w.e.f. 18.4.2006. It is seen that the Tribunal while passing the order in the case of Anand Spg. Mills (supra) considered the Board's circular which was not placed before the Bench in the case of Unitech Ltd. (supra) We find the Hon'ble Bombay High Court in Indian National Shipowners Association (supra) has also held that tax is leviable after insertion of Section 66A in the Act. 8. In view of that we find no force in the submission of the learned D.R. Respectfully following the decision of the Hon'ble Bombay High Court in the case of Indian National Shipowners Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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