https://www.taxtmi.com/caselaws?id=235020 CESTAT Mumbai held that telecom services provided to international in-bound roamers registered with foreign telecom operators but located in India qualify as export of services. The service is considered rendered to the foreign telecom service provider, who is charged for the services, rather than to the subscriber. The tribunal followed the precedent set in Paul Merchant's case and ruled in favor of the assessee, allowing the rebate on such telecom services. en-us Tue, 12 Mar 2013 00:00:00 +0530 Mon, 04 Aug 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235020 CESTAT Mumbai held that telecom services provided to international in-bound roamers registered with foreign telecom operators but located in India qualify as export of services. The service is considered rendered to the foreign telecom service provider, who is charged for the services, rather than to the subscriber. The tribunal followed the precedent set in Paul Merchant's case and ruled in favor of the assessee, allowing the rebate on such telecom services. Case-Laws Service Tax Tue, 12 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235020