International Horticulture ... vs Jaipur I.. on 10 July, 2024
(i) Commissioner of Central Excise and Service Tax, vs Maersk
India Pvt Ltd: [2015(40)STR 1059(Bom)] wherein the High
Court of Bombay held in Para 7 that where the coaching
service was performed/rendered abroad, the same cannot be
liable to tax.