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

 

 

[Madhukar N Hiregange]

As per rule 4b) of the POPS the service es provided outside India and therefore no liability- even under reverse charge.

AI Summary

Service provided outside India: training by parent company attracts no service tax liability under POPS, including reverse charge. Technical training provided abroad by a parent company to an Indian engineer is a cross-border supply whose place of provision is outside India under the Place of Provision of Services framework and is therefore outside the scope of Indian service tax, with no liability even under the reverse charge mechanism.