2007 (8) TMI 296

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al) Shri B. L. Narsimhan, Advocate, for the Appellant. Shri D. S. Negi, SDR, for the Respondent. [Order per: Mr. M. Veeraiyan, Member (Technical) - This is an appeal against the order of the Commissioner (Appeals) No. Commr.(A)/317/VDR-II/2004 dt.21/9/2004. 2. Heard both sides. 3. The relevant facts, in brief, are as follows:- (a) The appellants are engaged in the manufacture of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... upheld the order of the Original Authority. 4. The ld. Advocate for the appellant submits that M/s. Ausmelt Ltd. had developed detailed design report in a place outside India ; therefore even if the supply of such design report to the appellants is treated as rendering service for the purpose of Finance Act, 1994, such service having been rendered outside India  not liable to service tax.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ces are rendered from outside India. The agreement entered into by them clearly indicates that certain service are rendered outside India and the detailed billing agreed upon between the appellant and PLL based on man days spent separately for onshore and offshore services confirms this. The very same agreement is being relied upon to conclude that the assessees are rendering the services of consu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shore services are liable for tax consequent to the amendment w.e.f.18/4/2006, but for earlier period the same will not be so. 6.9 Service Tax circular No.36/4/01 dt. 8/10/2001 holds that service provided beyond the territorial waters will not attract service tax. This circular will be relevant till the amendment brought out in service tax laws by insertion of Section 66A w.e.f. 18/4/2006. Ther....