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Facts:
The
respondents provided roaming facility to international roamers
travelling in India. Whether the services were export of services in
terms of Export of Service Rules, 2005 or not.
Held:
It
was undisputed fact that the respondents provided services to customers
of foreign service provider and the consideration was received in
convertible foreign currency and therefore, following the ratio of
Tribunal’s own decision in respondent’s case (2013) 33 taxmann. com 358
(Mumbai-CESTAT ) and earlier precedents on the subject matter, service
tax paid in respect of such transactions was allowed.
