Query on service tax

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

14 September 2012 There is a gulf based Company which provides online training.
A person in India has bought rights from this Company to provide online training to the end user ie students in India. Will there be any service tax with respect to providing training to the end user? Also, is there any impact of import of service?
Thank you

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)
Follow

14 September 2012 Yes. Since service provider is based in India and also service is provided within in India.
It is not import of service.
In case of import of service, service receiver is liable for service tax

Querist : Anonymous

Querist : Anonymous (Querist)

14 September 2012 Thanks for your reply Amit. I would like to know under which service will it be taxable. Also if you can give any reference to show that there is no import of service in this case.
Thank you

Upgrade to CAclubindia Pro. Subscribe Now!