2008 (12) TMI 61

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.... the Revenue.  Shri Hemant Bajaj, Advocate for the assessee. [Order per: P.K. Das, Member (Judicial)] - Both the appeals are arising out of a common order in appeal and therefore, both are being taken up together for disposal. 2. After hearing both sides and on perusal of the record, we find that the assessee paid sale commission to foreign brand company in respect of goods exported ....

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....ow: "6.8 We also noticed that there has been an amendment by way of inserting Section 66A in the Service Tax Provisions by the Finance Act, 2006 w.e.f. 18-4-2006. There is no doubt that the services rendered are ultimately in relation to setting up of the LNG terminal in India. Nevertheless, no reliable evidence has been adduced to contradict the claim of the appellant that the services claimed....

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....ent  of the Consultant Engineer provided from outside India became liable to pay service tax not prior to 1.1.2005 in view of amendment of Service Tax Rules. The Tribunal in the case of Foster Wheeler Energy Ltd. (supra) held that in view of insertion of 66A of the Finance Act, 1994 with effect from 18.4.06 and the Board Circular the offshore services provided are not taxable prior to 18th Ap....