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Service Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Commercial training or coaching services - Place of supply of ...


Commercial Training Services Abroad Not Taxable in India, Tax Applies Only to Services Conducted Within the Country.

October 12, 2018

Case Laws     Service Tax     AT

Commercial training or coaching services - Place of supply of services - The services covered under the said sub-Rule is taxable only when the same are performed in India. In the instance case, it is not in dispute that the said service was performed outside of India. Therefore, there cannot be any liability of tax.

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