Service tax liability on Training fee paid to Oversea vendor

Service tax liability on Training fee paid to Oversea vendor https://www.taxtmi.com/forum/issue?id=111307 The place of provision determines taxability: under Rule 4(b) of the Place of Provision of Services Rules, 2012, services requiring the physical presence of the recipient are provided where they are performed; because the training was performed in Japan (a non taxable territory) by an overseas vendor, no Indian service tax is payable on the training or related charges under the reverse charge mechanism. en-us Tue, 03 Jan 2017 11:43:42 +0530 Thu, 23 Jan 2025 15:56:04 +0530 TaxTMI RSS Generator Service tax liability on Training fee paid to Oversea vendor https://www.taxtmi.com/forum/issue?id=111307 The place of provision determines taxability: under Rule 4(b) of the Place of Provision of Services Rules, 2012, services requiring the physical presence of the recipient are provided where they are performed; because the training was performed in Japan (a non taxable territory) by an overseas vendor, no Indian service tax is payable on the training or related charges under the reverse charge mechanism. Discussion-Forum Service Tax Tue, 03 Jan 2017 11:43:42 +0530 https://www.taxtmi.com/forum/issue?id=111307