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TMI Blog2007 (8) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, for the Appellant. Shri D. S. Negi, SDR, for the Respondent. [Order per: Mr. M. Veeraiyan, Member (Technical) - This is an appeal against the order of the Commissioner (Appeals) No. Commr.(A)/317/VDR-II/2004 dt.21/9/2004. 2. Heard both sides. 3. The relevant facts, in brief, are as follows:- (a) The appellants are engaged in the manufacture of excisable goods such as Copper Cathodes, Cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. Advocate for the appellant submits that M/s. Ausmelt Ltd. had developed detailed design report in a place outside India ; therefore even if the supply of such design report to the appellants is treated as rendering service for the purpose of Finance Act, 1994, such service having been rendered outside India not liable to service tax. He submits that only after amendment by way of inse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed into by them clearly indicates that certain service are rendered outside India and the detailed billing agreed upon between the appellant and PLL based on man days spent separately for onshore and offshore services confirms this. The very same agreement is being relied upon to conclude that the assessees are rendering the services of consulting engineers and the said agreement also clearly spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent w.e.f.18/4/2006, but for earlier period the same will not be so. 6.9 Service Tax circular No.36/4/01 dt. 8/10/2001 holds that service provided beyond the territorial waters will not attract service tax. This 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 the demand on service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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