2013 (7) TMI 178 - CESTAT MUMBAI

Export of services – the appellant rendered the telecom service of international roaming – Held that:- The activity constitutes export service - service is rendered to the foreign telecom service provider who is charged for the services and not to the subscriber of the foreign telecom service provider. - Following the decision in Paul Merchant's case [2012 (12) TMI 424 - CESTAT, DELHI (LB)] decided in favor of assessee.