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Foreign Traning

MUNIRAJ SRINIVASAN

Dear Sir,

Technical Training has provided Indian Engineer  by Parent company in Abroad  whether Service tax is applicable? its under import service or exempted service ? can you explain

 

 

Service Tax Not Applicable for Technical Training Provided Abroad to Indian Engineer as per Rule 4b Clarification. An individual inquired whether service tax applies to technical training provided to an Indian engineer by a parent company abroad, questioning if it falls under import or exempted service. A respondent clarified that according to rule 4b of the Place of Provision of Services Rules, services provided outside India do not incur service tax liability, even under reverse charge. (AI Summary)
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