https://www.taxtmi.com/caselaws?id=4006 The appeal focused on the taxability of services provided abroad under "Business Auxiliary Services" from 8-7-2004 to 31-12-2004. The appellant claimed exemption based on Circular No. 36/4/2001-S.T., stating services outside Indian territorial waters were not taxable during that period. The court upheld the appellant's position, emphasizing that services provided abroad were not liable for Service tax before the introduction of Section 66A in the Finance Act, 1994. The appeal was allowed, providing consequential relief to the appellant. en-us Fri, 22 Feb 2008 00:00:00 +0530 Sat, 22 Mar 2014 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4006 The appeal focused on the taxability of services provided abroad under "Business Auxiliary Services" from 8-7-2004 to 31-12-2004. The appellant claimed exemption based on Circular No. 36/4/2001-S.T., stating services outside Indian territorial waters were not taxable during that period. The court upheld the appellant's position, emphasizing that services provided abroad were not liable for Service tax before the introduction of Section 66A in the Finance Act, 1994. The appeal was allowed, providing consequential relief to the appellant. Case-Laws Service Tax Fri, 22 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4006