No service tax on training of officers outside India by a foreign agency

Gujarat Gas Limited Vs C.C. E. & S.T. – Surat (CESTAT Ahmedabad)

As far as demand of service tax in respect of services received by the appellant in respect of training of officers outside India by a foreign agency is concerned, the issue is squarely covered by the decision of Tribunal in case of M/s Firmenich Aromatics India Pvt Ltd. 2018 (10) TMI 655-CESTAT-AHD. In the said decision in para 6 following has been observed:

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