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2014 (12) TMI 420 - AT - Service TaxRefund claim - telecommunication service to international roamers - Export of service - Held that:- service rendered by the respondent is the telecom service provided to customers of foreign telecom service provider as international inbound roamers while they are in India. Such services, have been held to be services provided to foreign telecom service providers for which consideration has been received in convertible foreign exchange. Therefore, this Tribunal in the order cited supra held them to be export of services in terms of the Export of Service Rules, 2005 following the precedent decision of the Tribunal in the case of Paul Merchant Ltd.- [2012 (12) TMI 424 - CESTAT, DELHI (LB)]. Thereafter, the same ratio has been followed by this Tribunal in a series of decisions in GAP International Sourcing (I) Pvt. Ltd vs. Comm of ST- [2014 (3) TMI 696 - CESTAT NEW DELHI], Simpra Agencies - [2014 (6) TMI 354 - CESTAT NEW DELHI], SGS India Pvt. Ltd. - [2014 (5) TMI 105 - BOMBAY HIGH COURT]. Therefore, in the present case also, the transaction is one of export and the appellant is rightly entitled for refund/rebate of the service tax paid in respect of such transactions. - Decided against Revenue.
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