TaxTMI 
TaxTMI 
A Foreign Software Company organised a Confrence and Training programme in UK for their channel partners / venodrs , for its newely developed software and charged some amount from each participant.This Programme was to understand about the software , how its work and how to market it and for whom this could be beneficial. That Foreign comapny does not carry business of conducting any training programme. Is service tax is payble on this paymment by Indian Company as import of services, if yes under which category.
Service tax applicability - import of services
22 May 2009 
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Import of services: overseas training provided wholly outside India not treated as import when recipient is in India.
The transaction is best classified as commercial coaching and training service; provided wholly outside India, it is not an import of service for service tax purposes. However, if reclassified into a category that attracts the statutory third category of import of services (e.g., consulting engineering), the supply could be taxable as an imported service because the recipient is located in India. (AI Summary)
The transaction is best classified as commercial coaching and training service; provided wholly outside India, it is not an import of service for service tax purposes. However, if reclassified into a category that attracts the statutory third category of import of services (e.g., consulting engineering), the supply could be taxable as an imported service because the recipient is located in India. (AI Summary)