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2008 (11) TMI 116 - AT - Service TaxTaxability of offshore services - withdrawal of Circular No.36/4/2001 dated 8.10.01 which held that service provided beyond the territorial waters would not attract service tax - 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 offshore services are liable to tax only w.e.f. 18.4.06, is acceptable - decision in the case of Foster Wheeler Energy Ltd. applicable – appeal allowed
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