2015 (1) TMI 226

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....l. Commissioner (AR), for the Respondent. ORDER The appellant M/s. Vodafone Essar South Ltd. are providing in-roaming services from five circles i.e. Chennai, Andhra Pradesh, Punjab, Uttar Pradesh and West Bengal. Whenever a customer of other circles visits Bangalore circle, the assessee provides service and payment for the same is received from that circle from where the customer originates and....

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.... the said charges are adjusted between the centres and in reality, according to the appellants there is no service provided and services received in this case. All the circles belong to the same company and therefore when one circle provides in-roaming service to another circle, there is no service element involved. Further, as far as the subscriber is concerned, the circle in which he has been a ....