𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗜𝗻𝘁𝗲𝗿𝗻𝗮𝘁𝗶𝗼𝗻𝗮𝗹 𝗥𝗼𝗮𝗺𝗶𝗻𝗴 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗮𝗻𝗱 𝗥𝗲𝘃𝗲𝗿𝘀𝗲 𝗖𝗵𝗮𝗿𝗴𝗲 𝗠𝗲𝗰𝗵𝗮𝗻𝗶𝘀𝗺 (𝗥𝗖𝗠) 📢 The Tribunal held: "Telecommunication services provided during international outbound roaming are not taxable under RCM, as the foreign telecom operator (FTO) is not a 'telegraph authority.'"

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Vodafone Idea Ltd. 𝗜𝘀𝘀𝘂𝗲: Are international outbound roaming services taxable under BAS and RCM? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Appellant arranged international outbound roaming through foreign telecom operators and was charged by the FTO, passing charges to its customers.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that during international outbound roaming, the foreign telecom operator (FTO) is the primary service provider, and these services qualify as telecommunication. Since the FTO is not a 'telegraph authority,' the services are not taxable under Reverse Charge Mechanism. The appeal was allowed for the appellant.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Vodafone Idea Ltd. vs. Commissioner of GST & Central Excise 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 41808/2014 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 10 October 2023 📜 This ruling clarifies that telecommunication services during international roaming by non-telegraph authorities are not subject to service tax under RCM.