2008 (12) TMI 58

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..... Advocate for the Respondent. [Order per: P.K. Das, Member (Judicial)] - Revenue filed this appeal against the order in appeal No. 558/CE/CHD/06 dated 22.6.06. 2. Respondent is a 100% Export Oriented Unit manufacturing cotton yarn. They have paid commission to the foreign based company during the period 9.7.04-30.10.2005. Service tax was demanded on the payment of the service rendered by th....

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....the LNG terminal in India. Nevertheless, no reliable evidence has been adduced to contradict the claim of the appellant that the services claimed by them as offshore services are not offshore services. Such offshore 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 ho....