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    <title>Service Tax Liability on off-shore services</title>
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    <description>A prior administrative circular excluded services beyond territorial waters from service tax, but a later statutory amendment expanded the levy so that offshore services may be chargeable going forward; the tribunal held contested offshore services taxable from the amendment&#039;s effective date but not for periods before it, and set aside earlier demands.</description>
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      <description>A prior administrative circular excluded services beyond territorial waters from service tax, but a later statutory amendment expanded the levy so that offshore services may be chargeable going forward; the tribunal held contested offshore services taxable from the amendment&#039;s effective date but not for periods before it, and set aside earlier demands.</description>
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