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2008 (2) TMI 39 - AT - Service TaxAppellant procures orders as an commission agent for his clients(in India) - business auxiliary services – appellant, resident of India but has office in USA – assessee contended that disputed period is from 8-7-04 to 31-12-04. He said that during that period the services rendered abroad were not liable to Service tax in view of the Circular 36/4/01-S.T. dated 8-10-01 - held that offshore services are liable to tax only after insertion of Sec 66A in Finance Act w.e.f 18-4-06 – appeal allowed
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