Rendering of training services

This query is : Resolved 

26 July 2010 Dear Sir,
A Company registered under the companies act falls well within the ambit of service of "commercial training or coaching services". My query is whether service tax is leviable if an employee of that company goes abroad and renders the above mentioned service? And will service tax be attracted if students come from abroad and take coaching in India? Consideration if received in foreign currency?If it is Not received in foreign Currency?

16 August 2010 - If employee goes outside India and renders + consideration received in CFC, It is export of service. Hence no tax need to charged.
- If in above consideration not received in CFC , no export , service tax need to be paid to Govt

- If student comes from abroad , service tax payable irrespective of currency. As this is not an export.


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