https://www.taxtmi.com/caselaws?id=442446 The appellant, Vodafone Idea Ltd., provided roaming services to international inbound roamers and received income from foreign network operators. The issue was whether these services were subject to Service Tax. The Tribunal's earlier decision in the appellant's own case held that the services amounted to export of service and were not subject to tax. The majority upheld this decision, stating that the services were provided to Foreign Telecommunication Operator Companies (FTOs) under International GSM Roaming Agreements, making the FTO the service recipient and the services exempt from Service Tax. en-us Wed, 16 Aug 2023 00:00:00 +0530 Fri, 01 Sep 2023 19:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442446 The appellant, Vodafone Idea Ltd., provided roaming services to international inbound roamers and received income from foreign network operators. The issue was whether these services were subject to Service Tax. The Tribunal's earlier decision in the appellant's own case held that the services amounted to export of service and were not subject to tax. The majority upheld this decision, stating that the services were provided to Foreign Telecommunication Operator Companies (FTOs) under International GSM Roaming Agreements, making the FTO the service recipient and the services exempt from Service Tax. Case-Laws Service Tax Wed, 16 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442446