𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗜𝗻𝘁𝗲𝗿𝗻𝗮𝘁𝗶𝗼𝗻𝗮𝗹 𝗜𝗻𝗯𝗼𝘂𝗻𝗱 𝗥𝗼𝗮𝗺𝗶𝗻𝗴 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱 (𝗯𝘆 𝗠𝗮𝗷𝗼𝗿𝗶𝘁𝘆): "International inbound roaming services provided by Vodafone Idea Limited to foreign telecom operators (FTOs) qualify as an export of services, making them exempt from Service Tax."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Vodafone Idea Limited 𝗜𝘀𝘀𝘂𝗲: Vodafone Idea Limited faced a Show Cause Notice for allegedly unpaid Service Tax on inbound roaming services provided to foreign telecom operators (FTOs) from July 2012 to September 2013. While the Revenue claimed these services were taxable in India, Vodafone argued they qualified as exports due to foreign payment and currency receipt.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal examined two perspectives: the Revenue argued that services were consumed in India, making them taxable. However, the appellant argued that the FTO, not the international roamer, was the service recipient. The majority upheld the appellant's view, treating the service as an export and exempting it from Service Tax.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Vodafone Idea Limited vs. Commissioner of Central Excise & Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 16 August 2023 📜 This ruling reinforces that international inbound roaming services, when paid for by foreign operators, are treated as an export of services and are exempt from Service Tax under Indian law.