Service Tax Not applicable on Training and Coaching service provided outside India: CESTAT sets aside Service Tax Demand

The CESTAT ruled that service tax is not applicable on training and coaching services provided outside India. The case concerned a dispute over whether service tax should apply to coaching services provided by an Indian entity to clients abroad. The CESTAT held that such services are not subject to Indian service tax, as they were provided outside India. This ruling clarifies the position on the taxation of cross-border services and reinforces the concept that services rendered outside India do not fall under the Indian tax jurisdiction, offering clarity to businesses involved in international services.