2017 (1) TMI 844

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pellant(s) Shri Pawan Kumar Singh, Supdt. (AR.) for the Department (s) Per Mr. Anil Choudhary : The issue in this appeal is that the appellant-provider of taxable services namely Management Consultant & Renting of immovable property etc. is, "whether the service or training received by their employee, who have undergone Management Course at Columbia University, New York, by travelling and stayi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 78 of the Finance Act. The Adjudicating Authority observed that the service so received, falls under the category of Commercial Training & Coaching, as defined under Section 65(105), clause (zzc) of the Finance Act, 1994. It is further held that although, the provisions of Service Tax are not applicable on services provided by a Foreign University, but the services have been received by the assess .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in holding that the services received by the employee of the assessee at New York, have been received by the assessee in India. As such, the impugned order is not sustainable. He further urges that under the facts and circumstances, that the transaction has been recorded properly in the books of account admittedly, the extended period of limitation is not attracted and demand is bad on this score .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X