Export of service and service tax rebate issues over inbound roaming services admitted as substantial questions of law.

Telecom services provided in India to inbound roamers registered with foreign network operators were questioned as to whether they amounted to export of service under the Export of Service Rules, 2005, and whether the assessee was entitled to rebate of service tax paid. The appeal also raised whether the Tribunal could rely on Paul Merchants Limited and whether it was proper to dispose of the matter at the stay stage without prior notice. The Bombay High Court admitted the appeals on these substantial questions of law.

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Issues: Whether telecom services provided to inbound roamers in India, though the roamers were registered with foreign telecom network operators, constitute export of service under the Export of Service Rules, 2005; whether the assessee is entitled to rebate of service tax paid; whether the Tribunal's reliance on the decision in Paul Merchants Limited is applicable; and whether the Tribunal was justified in disposing of the appeal at the stage of hearing of the stay application without prior notice.

Outcome: Appeals admitted on the stated substantial questions of law.

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