https://www.taxtmi.com/forum/issue?id=1337 Taxability of imported services depends on nature and place of provision: training wholly provided outside India is not taxable as commercial coaching, whereas the same service, if treated as consulting engineering service, is taxable because the recipient is in India. Service tax paid may qualify as Cenvat credit if statutory input service conditions are met. Deduction of tax at source appears not to be required, but applicability of TDS must be verified under the Income Tax Act and applicable tax treaties. en-us Sat, 11 Jul 2009 11:40:17 +0530 Thu, 23 Jan 2025 15:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1337 Taxability of imported services depends on nature and place of provision: training wholly provided outside India is not taxable as commercial coaching, whereas the same service, if treated as consulting engineering service, is taxable because the recipient is in India. Service tax paid may qualify as Cenvat credit if statutory input service conditions are met. Deduction of tax at source appears not to be required, but applicability of TDS must be verified under the Income Tax Act and applicable tax treaties. Discussion-Forum Service Tax Sat, 11 Jul 2009 11:40:17 +0530 https://www.taxtmi.com/forum/issue?id=1337