Place of supply is location of service receiver when services are supplied to foreign telecom operators

Vodafone Idea Limited Vs Union of India (Bombay High Court) Held that services are supplied to Foreign Telecom Operators and hence place of supply of service will be location of service receiver as per section 13(2). Provisions of section 13(3)(b) are not attracted as the services are not provided to the individual. Facts- Vodafone Idea Limited (Petitioner) provides, inter-alia, the services in the nature of international Inbound Roaming Services (IIR) and International Long Distance (ILD) Services to Foreign Telecom Operators (FTOs). The services provided by Vodafone Idea Limited is export of...