https://www.taxtmi.com/caselaws?id=176145 Under Rule 3 of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, coaching services are taxable only when performed in India. The services here were rendered by foreign institutes, received abroad by the employees, and later reimbursed by the assessee; concurrent findings below held that performance was outside India. The HC rejected the argument that the rule deems such services to be performed in India merely because reimbursement was made in India, and held that no service tax was payable. en-us Thu, 18 Oct 2012 00:00:00 +0530 Thu, 25 Feb 2016 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176145 Under Rule 3 of the Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, coaching services are taxable only when performed in India. The services here were rendered by foreign institutes, received abroad by the employees, and later reimbursed by the assessee; concurrent findings below held that performance was outside India. The HC rejected the argument that the rule deems such services to be performed in India merely because reimbursement was made in India, and held that no service tax was payable. Case-Laws Central Excise Thu, 18 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176145