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2007 (8) TMI 296 - AT - Service TaxService 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. Therefore, the appellant’s contention that the demand on services relating to identified offshore services cannot be subjected to service tax during the relevant period is acceptable - matter remanded to the Original Authority
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