Charged paid by Foreign Telecommunication Operators not taxable under telecommunication services

Vodafone Essar East Limited Vs Commissioner of Service Tax (CESTAT Kolkata) CESTAT Kolkata held that the charges paid for services rendered by the FTOs (i.e. Foreign Telecommunication Operators) cannot be taxed under head ‘telecommunication services’. Accordingly, demand set aside. Facts- The Appellant, M/s. Vodafone Essar East Limited, are engaged in providing a comprehensive range of ‘Telecommunication Services’ in India. An investigation was initiated by the DGCEI, Kolkata Zonal Unit against the Appellant. On the basis of the investigation, a Show cause Notice was issued to the Appe...