TMI Blog2010 (12) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. - ST/36/2010 - A/89/2011-WZB/C-IV(SMB) - Dated:- 28-12-2010 - Shri Ashok Jindal, JJ REPRESENTED BY : Shri N.A. Sayeed, JDR, for the Appellant. None, for the Respondent. [Order]. - Revenue filed this appeal aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lties. Aggrieved from the said order revenue is in appeal. 3. Today the matter was listed for final hearing. None appeared on behalf of the respondent but they have filed written submissions. Same has been taken on records and considered. 4. Ld. DR reiterates the grounds of appeal and further submitted that as per the decision of Hindustan Zinc [2008 (11) S.T.R. 338 (T-LB.)] of the larger bench of this Tribunal it has been held that the assessee is liable to pay service tax on the services which have been received by him outside India. Hence, the lower appellate authority has failed to consider the above decision. Hence, the said decision is liable to be set aside. He further reiterates the adjudication order. 5. Heard and considered. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e subjected to levy of service tax under Chapter V of Finance Act, 1994 as Section 64(1) makes it applicable to only whole of India except the State of Jammu and Kashmir. It was applicable up to the limits of Indian Territorial waters as per service tax Circular No. 36/4/2001 dated 8-10-2001. Vide Notification no. 1/2002-S.T., dated 1-3-2002 it was extended up to the designated areas in the Continental Shelf and Exclusive Economic Zone of India as declared by the Notification of the Government of India in the Ministry of External Affairs No. S.O. 429(E) dated 18th July 1986 and S.O. No. 643(E) dated the 19th September 1996 with immediate effect. It was held by the Supreme Court in All India Federation of Tax Practitioners v. UOI - 2007 (7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, it is factual position that 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. From the above, it is clear 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. Hence from the above discussion, it is held that the respondents are not liable to pay service tax for the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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