Service Tax on International Inbound Roaming Charges: FTO vs. Individual as Service Receiver under POPS Rules, 2012.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of Service Tax - international inbound roaming charges received by the appellant - Whether, after notifying the POPS Rules, 2012, the FTO is no more to be considered as the service receiver and the person who visits India and beneficiary of the said roaming service becomes the service receiver? - Demand set aside - AT [Majority order]....