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2010 (12) TMI 309 - AT - Service TaxService tax liability - Commercial training or coaching services - The respondent incurred expenses towards training fees for imparting commercial training to their staff outside India from overseas commercial training institute who did not have any office in India - As per board Circular No. 59/8/03, dated 20-6-03 it is clear that if the employer hires an outside coaching for imparting training to its employees and the payment thereof made by the employer to such coaching centre then the service availed by the employer shall be liable to pay service tax - In this case, the coaching has been availed by the employees in their individual capacity and payment thereof made by the employees to the coaching centre directly - The employer has reimbursed the coaching fees to the employees only. Held that: the employer has not made any payment to such coaching centre which is basic requirement of the Board circular to levy service tax liability - The respondents are not liable to pay service tax for the coaching availed by the employer (sic.) (employee) in their individual capacity outside India from the coaching centre.
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