https://www.taxtmi.com/caselaws?id=376596 The Tribunal held that the international inbound roaming services provided by the appellant qualify as export of services. As the service recipient, the foreign telecom operator, is located outside India, the services are not taxable. Previous Tribunal decisions and circulars supporting taxability were overridden by the Master Circular, reinforcing the appellant's position. Consequently, the imposition of interest and penalties was deemed unwarranted. The orders demanding service tax were set aside, and the appeals were allowed with consequential relief in accordance with the law. en-us Fri, 08 Mar 2019 00:00:00 +0530 Tue, 27 Aug 2019 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376596 The Tribunal held that the international inbound roaming services provided by the appellant qualify as export of services. As the service recipient, the foreign telecom operator, is located outside India, the services are not taxable. Previous Tribunal decisions and circulars supporting taxability were overridden by the Master Circular, reinforcing the appellant's position. Consequently, the imposition of interest and penalties was deemed unwarranted. The orders demanding service tax were set aside, and the appeals were allowed with consequential relief in accordance with the law. Case-Laws Service Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376596