Service Tax
TRT-2025-
High Court Bombay
Date:-04-07-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order date – 04 July 2022
Facts
- The Petitioner, Vodafone Idea Limited is engaged in business of providing telecom services in the nature of international Inbound Roaming Services (IIR) and International Long Distance (ILD) Services to Foreign Telecom Operators (FTOs).
- The petitioner is seeking to implement the order-in-appeal passed by Joint Commissioner to grand a refund of Rs.1,02,74,14,843/-.
- A writ petition was also filed by Revenue Dept. seeking a writ of certiorari for squashing the above passed order.
- Revenue contended that the place of supply of services provided by the Petitioner was the State of Maharashtra and cannot be considered as an export of services.
- Aggrieved, the petitioner filed for appeal before the Joint Commissioner of CGST and CX (Appeals).
Issue
- Whether provisions of Section 13(2) or Section 13(3) of IGST is applicable?
Order
- The Court observed that the roaming services were supplied to FTO and not to an individual. The FTO had supplied services to their subscriber (individual). Vodafone Idea Ltd has no idea of subscribers of FTO and therefore the question of supplying service to an individual (subscribers) does not arise. The Petitioner had issued invoices to FTO and not to any individual, which substantiates that services were not provided to an individual.
- Hence, the petitioner has provided services to FTOs and not to the individual subscribers of FTOs. Therefore Section 13(3)(b) is not attracted.
- The writ petition filed by Revenue Dept. is dismissed and the petition filed by Vodafone Idea Limited namely writ petition No. 3221 of 2021 is allowed.
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