18 January 2016
For commercial coaching if service provider is in India but recipient is located out side india like the training is provided through virtual classes do Service tax is applicable.
19 January 2016
In respect of certain other services, the service will be considered as Export of services, if the provision of service is to a person located outside India.
In all the three cases two additional conditions also have to be fulfilled. These are (1) the services are to be provided from India and used outside India and (2) the Payment for such service is to be received by the service provided in convertible foreign exchange.
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