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2006 (2) TMI 707 - AT - Service TaxExtract: .......not sustainable. The CBEC in its circular No. 36/4/2001-CX, dated 8-10-2001 has also further reiterated that the services provided beyond the territorial waters of India are not liable to service tax. In the light of the above citations and the submissions made, the impugned order is not sustainable and the same is set aside by allowing the appeal.
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