2008 (2) TMI 39

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..... ere is no dispute with regard to the nature of the services rendered by the appellants. The same comes under the category of "Business Auxiliary Services" which is taxable. However, it is the contention of the learned Advocate that the period involved in the present appeal is from 8-7-2004 to 31-12-2004. He said that during that period the services rendered abroad were not liable to Service tax in view of the Board's Circular No. 36/4/2001-S.T. dated 8-10-2001. The learned Advocate pointed out that in terms of the above Circular, the appellant is not liable for payment of Service tax for the relevant period. In fact, only with effect from 18-4-2006 consequent to the introduction of Section 66A in the Finance Act, 1994, the services abro .....

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..... p;                                                                                Service Tax Circular No. 36/4/2001, dated 8-10-2001                                     &nbs .....

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..... venue)                                                 Central Board of Excise & Customs, New Delhi I am directed to say that question has arisen whether services provided outside the limits of the Indian territorial waters are liable to Service tax or not. The matter has been examined. At present the levy of service tax extends to the whole of India except the State of Jammu and Kashmir. The expression "India" includes the territorial waters of India. Indian territorial waters extend up to twelve nautical .....

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