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: “6. We have gone through the rival submission, we find that liability of the tax of the question of law can be raised at any time. It is not in dispute that the trai...