https://www.taxtmi.com/caselaws?id=31588 Offshore services rendered outside India were not chargeable to service tax for the period before the statutory amendment expressly brought such services into the tax net. The Tribunal accepted that the agreement and billing structure separated onshore from offshore services, and held that the offshore portion was performed beyond territorial waters and outside the relevant tax charge. Relying on the service tax circular and the later amendment, it set aside the demand and penalties for fresh adjudication by the Original Authority after hearing the assessee. en-us Wed, 01 Aug 2007 00:00:00 +0530 Sat, 19 Sep 2009 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31588 Offshore services rendered outside India were not chargeable to service tax for the period before the statutory amendment expressly brought such services into the tax net. The Tribunal accepted that the agreement and billing structure separated onshore from offshore services, and held that the offshore portion was performed beyond territorial waters and outside the relevant tax charge. Relying on the service tax circular and the later amendment, it set aside the demand and penalties for fresh adjudication by the Original Authority after hearing the assessee. Case-Laws Service Tax Wed, 01 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31588