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TMI Blog2008 (10) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... Rao, SDR, for the Respondent. [Order (Oral)]. - This appeal has been filed against the Revision Order No. 1/2008, Service Tax dated 14-3-2008 passed by the Commissioner of Customs and Central Excise, Hyderabad-III Commissionerate. 2. Shri B. Seshagiri Rao, learned Consultant appeared on behalf of the appellants. Shri V. Poorna Chandra Rao, learned SDR for the revenue. 3. The appellants are man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that the appellants would be liable for payment of Service Tax under the category of "Business Auxiliary Services" even with effect from 16-8-2002. Consequently, he confirmed the demand of Rs. 20,103/- under Section 73 along with interest under Section 75 of the Finance Act, 1994. Further, he imposed penalties of Rs. 20,103/- under Section 76 and Rs. 20,103/- under Section 78 also. The appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shelf and the Exclusive Economic Zone of India (as has been done in case of Central Excise 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 and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ochin - 2008 (11) S.T.R. 40 (Tri. Bang.) 5. The learned departmental representative stated that the Commissioner has correctly taken into account the legal position in passing the order. He reiterated the impugned order. 6. On a very careful consideration of the issue, I find that the appellants in the present appellant have already paid the entire Service Tax demanded along with interest. They ..... X X X X Extracts X X X X X X X X Extracts X X X X
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