Case Law Details
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 services. Petitioner chose the second option u/s 16(3) of IGST Act 2017 and exported services on payment of Integrated Tax and claimed refund thereof.
Department alleged that the place of supply of services provided by the petitioner was the State of Maharashtra and cannot be considered as export of services.
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