https://www.taxtmi.com/caselaws?id=207576 Dedicated bandwidth services supplied through undersea optic fibre cables were treated as a single telecommunications service from India to an overseas destination, not a split transaction confined to cable segments in different territories. On those facts, the service providers fell within paragraph 9.53 of the Foreign Trade Policy 2004-09 and were eligible for SFIS benefits as providers earning free foreign exchange from listed services. Administrative authorities could interpret the Policy but could not add exclusions not found in its text. The impugned circular and related decisions denying SFIS entitlement and directing recovery were therefore ultra vires and were quashed against the petitioners. en-us Wed, 06 Jul 2011 00:00:00 +0530 Thu, 23 Feb 2012 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207576 Dedicated bandwidth services supplied through undersea optic fibre cables were treated as a single telecommunications service from India to an overseas destination, not a split transaction confined to cable segments in different territories. On those facts, the service providers fell within paragraph 9.53 of the Foreign Trade Policy 2004-09 and were eligible for SFIS benefits as providers earning free foreign exchange from listed services. Administrative authorities could interpret the Policy but could not add exclusions not found in its text. The impugned circular and related decisions denying SFIS entitlement and directing recovery were therefore ultra vires and were quashed against the petitioners. Case-Laws Customs Wed, 06 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207576