https://www.taxtmi.com/caselaws?id=337764 The Tribunal held that services received by an employee undergoing a management course at Columbia University, New York, were not considered as services rendered from outside India and received in India. The appellant's argument that the services were provided and received in New York, outside the taxable territory, was accepted. The Tribunal emphasized that services involving physical performance outside India are not subject to Service Tax, even if received by an entity in India. The impugned order demanding Service Tax payment was set aside, and the appeal was allowed with consequential benefits. en-us Wed, 02 Nov 2016 00:00:00 +0530 Wed, 30 Aug 2017 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337764 The Tribunal held that services received by an employee undergoing a management course at Columbia University, New York, were not considered as services rendered from outside India and received in India. The appellant's argument that the services were provided and received in New York, outside the taxable territory, was accepted. The Tribunal emphasized that services involving physical performance outside India are not subject to Service Tax, even if received by an entity in India. The impugned order demanding Service Tax payment was set aside, and the appeal was allowed with consequential benefits. Case-Laws Service Tax Wed, 02 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337764