TMI Blog2007 (8) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... nsertion 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 - ST/98/2004 - A/2075/2007-WZB/AHD - Dated:- 1-8-2007 - Ms. Archana Wadhwa, Member (Judicial) and Shri M. Veeraiyan, Member (Tec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o was non-resident or was from outside India did not have any office in India, the person receiving taxable service in India from such person was liable for service tax and accordingly confirmed a demand of duty of Rs.6,91,903/- under Section 73 read with Section 68 of the Finance Act, 1994 and also imposed penalties under Section 76, 75A, 77 and 78 of Finance Act, 1994. (d) The Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act service tax prior to 18/4/2006. He also relies on the decision of the Tribunal in the case of M/s. Foster Wheeler Energy Ltd. [2007] (7) S.T.R. 443 (Tri.-Ahmd.) = [2007 (TIOL) 785-CESTAT-AHM]. 5. We have carefully considered the submissions. The Tribunal has held in the case of M/s. Foster Wheeler Energy Ltd. (cited supra) as follows: 6.7 The appellant have submitted that part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment by way of inserting Section 66A in the Service Tax Provisions by the Finance Act, 2006 w.e.f.18/4/2006. There is no doubt that the services rendered are ultimately in relation to setting up of the LNG terminal in India. Nevertheless, no reliable evidence has been adduced to contradict the claim of the appellant that the services claimed by them as off-shore services are not offshore services. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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