2008 (12) TMI 58

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..... der per: P.K. Das, Member (Judicial)] - Revenue filed this appeal against the order in appeal No. 558/CE/CHD/06 dated 22.6.06. 2. Respondent is a 100% Export Oriented Unit manufacturing cotton yarn. They have paid commission to the foreign based company during the period 9.7.04-30.10.2005. Service tax was demanded on the payment of the service rendered by the foreign based company, who has no of .....

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..... reliable evidence has been adduced to contradict the claim of the appellant that the services claimed by them as offshore services are not offshore services. Such offshore services are liable for tax consequent to the amendment 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 territor .....

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