https://www.taxtmi.com/caselaws?id=387935 International inbound roaming services supplied in India to subscribers of foreign telecom operators were treated as export of service because the contract was with, and consideration was received from, the foreign telecom provider, which was the contractual recipient. Following earlier Tribunal decisions, the services were held not exigible to service tax, and consequential rebate or refund was allowed. On refund, the Tribunal held that unjust enrichment does not defeat claims arising from exported services under the statutory refund framework. The impugned orders were set aside and the assessee obtained consequential relief. en-us Tue, 29 Oct 2019 00:00:00 +0530 Mon, 04 Nov 2019 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387935 International inbound roaming services supplied in India to subscribers of foreign telecom operators were treated as export of service because the contract was with, and consideration was received from, the foreign telecom provider, which was the contractual recipient. Following earlier Tribunal decisions, the services were held not exigible to service tax, and consequential rebate or refund was allowed. On refund, the Tribunal held that unjust enrichment does not defeat claims arising from exported services under the statutory refund framework. The impugned orders were set aside and the assessee obtained consequential relief. Case-Laws Service Tax Tue, 29 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387935