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2018 (10) TMI 655 - AT - Service TaxCommercial training or coaching services - External training/ personnel cost capitalised - the training on which the tax has been demanded was under taken abroad - Liability of Service tax - Held that:- It is not in dispute that the training on which the tax has been demanded was under taken abroad. The services under Section 65 (105) (zzc) fall under Rule 3(2) of the Taxation of Service (provided from outside India and received in India) Rules, 2006. 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. Penalty - liability of tax on IS rebilling services and Professional fees for foods safety and goods manufacturing practise audit - Held that:- The appellant have paid the said tax and also availed the Cenvat credit of the same. The said Cenvat Credit has not been challenged by Revenue - penalty not warranted and is set aside. Appeal allowed in part.
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