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Connectivity Services to Foreign Parent Qualify as Export, Service Tax Not Payable: Delhi HC
Case Law Details
- Case Name
- Verizon Communication India Pvt. Ltd. Vs Assistant Commissioner (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Verizon Communication India Pvt. Ltd. Vs Assistant Commissioner (Delhi High Court)
The Delhi High Court considered four writ petitions filed by Verizon Communication India Pvt. Ltd. under Article 226 of the Constitution raising a common issue of whether connectivity services provided by the petitioner to MCI International Inc. (Verizon US) for data transfer constituted export of telecommunication services under the Finance Act, 1994 and the relevant rules. Verizon India had entered into a Master Supply Agreement with Verizon US to provide connectivity services, including local access, bandwidt...
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