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2019 (2) TMI 1253 - AT - Service TaxClassification of services - business auxiliary services or commercial training and coaching services? - appellants provided service to Duke CE USA by providing training to the clients of Duke CE USA under exchange of programme support - Held that:- The nature of service is not under dispute. The appellants are providing service to the third parties who are clients of M/s Duke CE USA who in turn is their client. The payment received by the appellant from Duke CE USA is in convertible foreign exchange. From the above it is apparent that the training provided by the appellants is not provided to the employees of M/s Duke CE USA but to the clients of M/s Duke CE USA on their behalf. In these circumstances, the service provided by them would be properly classifiable as BAS as the expression “provision of service on behalf of the client” specifically covered under Clause (vi) of the definition of BAS. It is apparent that the appellants are providing the training to the clients of Duke CE USA on behalf of the Duke CE USA and receiving remuneration in convertible foreign exchange. Thus, the service provided by the appellant is rightly classifiable as BAS. Appeal allowed - decided in favor of appellant.
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