9911796707
TMI Blog2008 (11) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... 32/2009-ST - Dated:- 25-11-2008 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Mr. Sudhir Malhotra Mr. R. Santhanam, Advocates for the Appellants Mr. A.K. Madan and Mr. Vijay Kumar, DRs for the Respondent [Order per: P.K. Das, Member (Judicial)] - (for the Bench): Common issue is involved in these appeals and, therefore, all are being taken up together for disposal. 2. The issue involved in these appeals is as to whether service tax is payable on the amount paid by the assessee as commission to overseas agent, foreign based company, who had no office in India. The period of dispute is 8.7.04 to 31.3.05 in the case of M/s. Active International and from 9.7.2004 to 30.9.2005 in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Zinc Ltd. (supra) held that recipient of services provided by the foreign company would be liable to pay tax with effect from 1.1.2005. He particularly drew the attention of the Bench to par 3.4 and 3.5 of the said decision. For the purpose of proper appreciation the relevant portion of Unitech Ltd. (supra) is reproduced below: "3.5 It is true that comprehensive provisions for taxing the import of service by all possible modes came w.e.f. 18/4/06 when Section 66A was introduced in the Finance Act, 1994 and simultaneously Taxation of Services (Provided from outside India and Received in India) Rules, 2006 were notified vide Notification 11/2006-ST dated 18/4/06. But as discussed above, so far as the taxable services provided from In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax. 6.8 We also noticed that there has been an amendment by way of inserting Section 66A in the Service Tax Provisions by the Finance Act, 2006 w.e.f. 18.4.2006. There is no doubt that the services rendered are ultimately in relation to setting 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 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 hold that service provided beyond the territorial waters will not attract service tax. This circular will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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