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International inbound roaming services amount to export of service
Case Law Details
- Case Name
- Vodafone Idea Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Vodafone Idea Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai)
CESTAT Chennai held that Foreign Telecommunication Operator (FTO) is not the service receiver, but the visitors to India who use the service during their visit to India, are the service receiver and as per appellant’s own case the activity amounts to export of service and therefore, not exigible to Service Tax.
Facts- The issue involved in this appeal is whether international inbound roaming charges received by the appellant are subject to levy of Service Tax.
The appellant, M/s. Vodaf...
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