Service tax applicability - category

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A US Telecom co. gets its auditing of telephone bills from a Co.A in US. The said Co. A outsources some of the auditing functions to Co. B Pvt. Ltd.( a KPO) in Delhi. Is service tax applicable under which category??

AI Summary

Clarification Sought on Service Tax Applicability for Auditing Services and Training Transactions Under Service Tax Rules A discussion was initiated regarding the applicability of service tax on auditing services. A US-based telecom company employs a US company, Co. A, for auditing telephone bills, which outsources some tasks to Co. B Pvt. Ltd., a KPO in Delhi. The query seeks clarification on the service tax category applicable. A response corrected that Co. A is actually in India and mentioned that Co. B pays Co. A for training its staff in telecom auditing methodologies, questioning if this transaction is also taxable.