https://www.taxtmi.com/caselaws?id=255027 The Appellate Tribunal CESTAT Bangalore ruled in favor of M/s. Vodafone Essar South Ltd., granting a waiver and stay against the Service Tax demands during the appeal's pendency. The decision was based on the absence of a service provider and service receiver relationship in the transactions involving in-roaming services provided by different circles of the same company, as well as the applicability of the Circular issued by the Board supporting the appellant's position. en-us Mon, 06 May 2013 00:00:00 +0530 Tue, 06 Jan 2015 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255027 The Appellate Tribunal CESTAT Bangalore ruled in favor of M/s. Vodafone Essar South Ltd., granting a waiver and stay against the Service Tax demands during the appeal's pendency. The decision was based on the absence of a service provider and service receiver relationship in the transactions involving in-roaming services provided by different circles of the same company, as well as the applicability of the Circular issued by the Board supporting the appellant's position. Case-Laws Service Tax Mon, 06 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255027