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2012 (8) TMI 501 - AT - Service TaxCommercial coaching and training services - alleged training of employees outside India as well as in India through availing services of parent company - demand imposed under the reverse charge mechanism for the services availed from foreign service provider - assessee contended that expenditure incurred in the foreign exchange are not for training purpose but are only towards travel, accommodation and other expenses - Held that:- Contention of the respondent has not been controverted by any supporting evidence by the Revenue. Hence, respondents are not liable to pay any service tax under reverse charge mechanism on the services availed by them from their parent company as they have not paid any remuneration for the training charges. If at all any charges were paid for training outside India is not chargeable to service tax as per provisions of Taxation of Services (Provided from outside India and received in India) Rules, 2006 - Decided against Revenue.
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