2007 (3) TMI 81

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..... 007-WZB/Ah’bad - Dated:- 20-3-2007 - [Order per: M. Veeraiyan, Member (T)]. - Heard both sides on stay petition. 2. The applicant renders services to the subscriber of foreign mobile operators in terms of agreement with the foreign Mobile operator, and receive payment from them in foreign exchange. They were availing benefit of Notification No. 6/99 dated 9-4-99 which is reproduced below "T .....

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..... od which, prima facie, is not available. Learned Advocate also submits that the extended time limit cannot be invoked in their case and the reasons adduced by him are, prima facie, not acceptable. He also relies on the Circular of CBEC No. 90/1/2007 Service Tax dated 3-1-2007 wherein it is indicated that the issue regarding taxability on international in-bound roamer services for the period prior .....

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