https://www.taxtmi.com/caselaws?id=444209 The Tribunal held that the Home Network Operator (HNO) is the service recipient of services provided by a Foreign Telecommunication Operator (FTO) during international outbound roaming, not the HNO's subscribers. The activity of providing cellular/mobile services during roaming falls under 'Telecommunication Services,' not 'Business Auxiliary Service.' The appellant was not liable to pay service tax under Reverse Charge Mechanism for these services. The Tribunal allowed the appeal, setting aside the previous order and granting relief to the appellant in accordance with the law. en-us Tue, 10 Oct 2023 00:00:00 +0530 Tue, 10 Oct 2023 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444209 The Tribunal held that the Home Network Operator (HNO) is the service recipient of services provided by a Foreign Telecommunication Operator (FTO) during international outbound roaming, not the HNO's subscribers. The activity of providing cellular/mobile services during roaming falls under 'Telecommunication Services,' not 'Business Auxiliary Service.' The appellant was not liable to pay service tax under Reverse Charge Mechanism for these services. The Tribunal allowed the appeal, setting aside the previous order and granting relief to the appellant in accordance with the law. Case-Laws Service Tax Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444209