Service Providers rendering services to Telecom Service Providers eligible SEIS benefit

Ericsson India Global Services Pvt. Ltd. Vs Union of India (Delhi High Court) Conclusion: Service Providers in Telecom Sector meant and included only the Telecom Service Providers of services mentioned therein. The ambit and scope of such exclusion was not of Service Providers who render services to such Telecom Service Providers. Though, a similar list was not appended to FTP or HBPv1, there was no reason for a different interpretation to be placed to FTP 2015-20. Clearly, what was made ineligible for availing benefit of SEIS in terms of paragraph 3.09(2)(i) were the Telecom Service Providers...