Telecom services provided to international roamers travelling in India should be treated as export of services vide Export of Service Rules, 2005.

Commissioner     of Service  Tax, Mumbai   - I vs. Vodafone   India  Ltd.  [2015] (37) STR 286 (Tri.-Mum)

 

 

FACTS:

The respondents provided roaming facility to international roamers travelling in India. Whether the services were export of services in terms of Export of Service Rules, 2005 or not.

HELD:

It was undisputed fact that the respondents  provided services  to  customers  of  foreign  service  provider  and the consideration was received in convertible foreign currency  and therefore,  following  the  ratio  of Tribunal's own decision  in respondent's  case  (2013)  33 taxmann. com 358 (Mumbai-CESTAT) and earlier  precedents  on the  subject  matter,  service  tax  paid  in respect  of  such transactions  was allowed.