Dear All,
We have sent one of our employee ( permanently employed at our Indian office) for training outside India for 4 days and have paid training fees to the service provider. Service provider is outside India and services have also been rendered outside India. We have booked expense under training and development fees. Also we have paid in foreign currency.
Our contention is that since services have been provided and received outside India, they will not form part of Import of service.
Our contention is that since services have been provided and received outside India, they will not form part of Import of service.
Department has a stand saying that employee belongs to a company of India and training received by him will be used by company in India. So It falls under definition of Import of service.
Request you all to please provide your expert inputs on the same citing case laws if any.
CAclubindia
