https://www.taxtmi.com/forum/issue?id=1205 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. en-us Fri, 22 May 2009 15:17:43 +0530 Thu, 23 Jan 2025 15:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1205 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. Discussion-Forum Service Tax Fri, 22 May 2009 15:17:43 +0530 https://www.taxtmi.com/forum/issue?id=1205