https://www.taxtmi.com/caselaws?id=203436 Service tax was held not payable on commercial training obtained abroad by employees in their individual capacity where the employees directly paid the foreign service provider and the employer merely reimbursed them. The demand was tested against the Finance Act, 1994, the Service Tax Rules, 1994, and the Board circular on employer-hired coaching services. Because the coaching was wholly rendered and received outside India, and the employer had not made the payment to the institute, the legal fiction for services partly performed in India did not apply. The argument under Section 66A was therefore unnecessary to decide, and the Revenue's appeal failed. en-us Tue, 28 Dec 2010 00:00:00 +0530 Tue, 06 Sep 2011 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203436 Service tax was held not payable on commercial training obtained abroad by employees in their individual capacity where the employees directly paid the foreign service provider and the employer merely reimbursed them. The demand was tested against the Finance Act, 1994, the Service Tax Rules, 1994, and the Board circular on employer-hired coaching services. Because the coaching was wholly rendered and received outside India, and the employer had not made the payment to the institute, the legal fiction for services partly performed in India did not apply. The argument under Section 66A was therefore unnecessary to decide, and the Revenue's appeal failed. Case-Laws Service Tax Tue, 28 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203436