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of <h1>Service Tax Not Applicable Beyond Indian Waters as per Circular No. 36/4/2001; Rescinded by Circular No. 93/4/2007.</h1> Services provided outside the Indian territorial waters are not subject to Service Tax as per Circular No. 36/4/2001 dated October 8, 2001. The service tax levy applies to the whole of India, excluding Jammu and Kashmir, and includes Indian territorial waters extending up to twelve nautical miles from the landmass. The provisions of service tax have not been extended to areas in the Continental Shelf and the Exclusive Economic Zone of India, unlike Central Excise and Customs. This Circular has since been rescinded by Circular No. 93/4/2007-ST dated May 10, 2007.
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