https://www.taxtmi.com/caselaws?id=254076 Telecom services provided in India to international inbound roamers were treated as export of service because the customers were foreign telecom service providers and consideration was received in convertible foreign exchange. On that basis, the refund or rebate of service tax was legally sustainable. The doctrine of unjust enrichment was held inapplicable to these export-oriented transactions. The Tribunal followed its earlier view in the assessee's own case and consistent precedent, and the Revenue's challenge to the refund claims failed, with the pending claims directed to be disposed of expeditiously. en-us Thu, 21 Aug 2014 00:00:00 +0530 Wed, 01 Jul 2015 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254076 Telecom services provided in India to international inbound roamers were treated as export of service because the customers were foreign telecom service providers and consideration was received in convertible foreign exchange. On that basis, the refund or rebate of service tax was legally sustainable. The doctrine of unjust enrichment was held inapplicable to these export-oriented transactions. The Tribunal followed its earlier view in the assessee's own case and consistent precedent, and the Revenue's challenge to the refund claims failed, with the pending claims directed to be disposed of expeditiously. Case-Laws Service Tax Thu, 21 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254076