In a major relief to Vodafone Idea<\/a>, the Bombay High Courtsaid that international Inbound Roaming Services (IIR) and International Long Distance<\/a> (ILD) services are export of services, and allowing it a refund claim of over Rs 100 crore, which was rejected by the revenue department.

Bombay High Court bench of Justice K. R. Shriram and Justice Milind N. Jadhav were responding to the writ petition filed by the Vodafone-idea against the revenue department.

Vodafone<\/a> had claimed a refund of Rs 102.74 crore, pertaining to the period between May 2019 to June 2019 concerning refund of Rs.50.30 crore and for the period between July to September 2019 concerning refund of Rs.52.43 crore.

As per the revenue authorities, the refund claims of Vodafone Idea were not correct as the supply of services provided by Vodafone Idea was in the state of Maharashtra, and thus, it can’t be considered as an export of services.

Against this, Vodafone Idea filed an appeal before the Joint Commissioner of CGST and Central Tax (Appeals), who allowed the appeal. In an order dated August 18, Joint Commissioner (Appeals) had granted a refund of Rs.102.74 crore to
Vodafone Idea Limited<\/a>.

This was further impugned by the Revenue authorities.

The revenue authorities said that the customers of the foreign telecom operators (FTOs) are actually travelling to India and consuming services here. Thus, the claims of Vodafone Idea that it is exporting service internationally is wrong as the supply of services is done within India itself.

Further, a refund claim of an amount of Rs.29.98 crore for the period from April 2019 to June 2019 was rejected on the ground that the same was filed beyond the period of two years from the date of receipt of consideration in foreign currency.

Vodafone Idea filed a writ petition before the Bombay High Court seeking a direction to the revenue authorities to implement the order passed by the Joint Commissioner (Appeals) of allowing the refund claims of Vodafone Idea. Challenging the order passed by the Joint Commissioner (Appeals), the revenue department filed a writ petition before the Bombay High Court.

“In the case at hand, the customer of Vodafone Idea Limited is the FTO and the subscribers of FTO are the customers of FTO. When a service is rendered to a third party customer of FTO your customer, the service recipient is your customer and not the third party customer of FTO”.

Since the FTOs are based out of India, it will be considered an export of services and Vodafone Idea is eligible for the refund of the
IGST<\/a> paid by it.

“In our opinion, therefore Vodafone Idea Limited has provided services to FTOs and not to the individual subscribers of FTOs,” the bench said rejecting the petition by Revenues and asking to refund the IGST with interest.
<\/p><\/body>","next_sibling":[{"msid":93058544,"title":"No plans to privatise MTNL: Minister Devusinh Chauhan","entity_type":"ARTICLE","link":"\/news\/no-plans-to-privatise-mtnl-minister-devusinh-chauhan\/93058544","category_name":null,"category_name_seo":"telecomnews"}],"related_content":[{"msid":"93055183","title":"Bombay High Court bench of Justice K. R. Shriram and Justice Milind N. Jadhav were responding to the writ petition filed by the Vodafone-idea against the revenue department.","entity_type":"IMAGES","seopath":"industry\/telecom\/telecom-news\/vodafone-gets-igst-relief-worth-rs-100-crore\/bombay-high-court-bench-of-justice-k-r-shriram-and-justice-milind-n-jadhav-were-responding-to-the-writ-petition-filed-by-the-vodafone-idea-against-the-revenue-department-","category_name":"Vodafone gets IGST relief worth Rs 100 crore","synopsis":"Bombay High Court bench of Justice K. R. Shriram and Justice Milind N. Jadhav were responding to the writ petition filed by the Vodafone-idea against the revenue department.","thumb":"https:\/\/etimg.etb2bimg.com\/thumb\/img-size-116593\/93055183.cms?width=150&height=112","link":"\/image\/industry\/telecom\/telecom-news\/vodafone-gets-igst-relief-worth-rs-100-crore\/bombay-high-court-bench-of-justice-k-r-shriram-and-justice-milind-n-jadhav-were-responding-to-the-writ-petition-filed-by-the-vodafone-idea-against-the-revenue-department-\/93055183"}],"msid":93058638,"entity_type":"ARTICLE","title":"Vodafone gets IGST relief worth Rs 100 crore","synopsis":"Vodafone had claimed a refund of Rs 102.74 crore, pertaining to the period between May 2019 to June 2019 concerning refund of Rs.50.30 crore and for the period between July to September 2019 concerning refund of Rs.52.43 crore.","titleseo":"telecomnews\/vodafone-gets-igst-relief-worth-rs-100-crore","status":"ACTIVE","authors":[],"analytics":{"comments":0,"views":249,"shares":0,"engagementtimems":1245000},"Alttitle":{"minfo":""},"artag":"ET Bureau","artdate":"2022-07-22 20:14:16","lastupd":"2022-07-22 20:15:42","breadcrumbTags":["Vodafone","vodafone idea limited","IGST relief","International Long Distance","HC","Bombay HC","vodafone idea","industry","vodafone idea","igst"],"secinfo":{"seolocation":"telecomnews\/vodafone-gets-igst-relief-worth-rs-100-crore"}}" data-authors="[" "]" data-category-name="" data-category_id="" data-date="2022-07-22" data-index="article_1">

沃达丰IGST救济价值100卢比

沃达丰声称退款102.74卢比,用于修饰或说明这段时间2019年5月至2019年6月关于退还Rs.50.30卢比,2019年7月到9月之间关于退还Rs.52.43卢比。

  • 更新于2022年7月22日下午15点坚持
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在主要的救济沃达丰的想法孟买高Courtsaid国际入站(IIR)和漫游服务国际长途(ILD)服务的出口服务,允许它退款索赔超过100卢比,收入部门拒绝了。

孟买高等法院k . r . Shriram和正义Milind n Jadhav是应对文书提交的请愿书Vodafone-idea收入部门。

沃达丰(Vodafone)声称退款102.74卢比,用于修饰或说明这段时间2019年5月至2019年6月关于退还Rs.50.30卢比,2019年7月到9月之间关于退还Rs.52.43卢比。

广告
按照收入部门,退款索赔沃达丰的想法是不正确的供应沃达丰提供的服务的想法是在马哈拉施特拉邦,因此,它不能被视为一个出口服务。

反对这个,沃达丰的想法之前提起上诉CGST联席委员会委员和中央税收(上诉),允许上诉。在订单日期为8月18日联合专员(上诉)授予的退款Rs.102.74卢比沃达丰想法有限

这是通过收入当局进一步打击。

税收当局说,国外电信运营商的客户(fto)实际上是前往印度和消费服务。因此,沃达丰的主张认为出口服务在国际上是错误的服务的供给是印度内部完成的。

此外,退款索赔的金额Rs.29.98卢比的期间从2019年4月到2019年6月被拒绝提起地上同样超出了两年后考虑外汇的收货日期。

沃达丰想法孟买高等法院提起令状申请前,寻求方向收入当局实施的顺序通过联合专员(上诉)允许沃达丰想法的退款要求。具有挑战性的订单通过联合专员(上诉),收入部门提起写请愿书在孟买高等法院。

广告
”的情况下,沃达丰(Vodafone)想法的客户有限公司是FTO的FTO以及用户FTO的客户。当一个服务呈现给第三方客户FTO客户,服务接受者是你的客户,而不是第三方客户FTO”。

自从fto的印度,它将被认为是一个出口的服务和沃达丰的想法是有资格获得退款IGST支付它。

”因此,在我们看来,沃达丰想法有限fto提供服务,而不是fto的个人用户,”法官说,拒绝由收入和请愿书要求退还IGST与兴趣。

  • 发布于2022年7月22日08:14点坚持
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In a major relief to Vodafone Idea<\/a>, the Bombay High Courtsaid that international Inbound Roaming Services (IIR) and International Long Distance<\/a> (ILD) services are export of services, and allowing it a refund claim of over Rs 100 crore, which was rejected by the revenue department.

Bombay High Court bench of Justice K. R. Shriram and Justice Milind N. Jadhav were responding to the writ petition filed by the Vodafone-idea against the revenue department.

Vodafone<\/a> had claimed a refund of Rs 102.74 crore, pertaining to the period between May 2019 to June 2019 concerning refund of Rs.50.30 crore and for the period between July to September 2019 concerning refund of Rs.52.43 crore.

As per the revenue authorities, the refund claims of Vodafone Idea were not correct as the supply of services provided by Vodafone Idea was in the state of Maharashtra, and thus, it can’t be considered as an export of services.

Against this, Vodafone Idea filed an appeal before the Joint Commissioner of CGST and Central Tax (Appeals), who allowed the appeal. In an order dated August 18, Joint Commissioner (Appeals) had granted a refund of Rs.102.74 crore to
Vodafone Idea Limited<\/a>.

This was further impugned by the Revenue authorities.

The revenue authorities said that the customers of the foreign telecom operators (FTOs) are actually travelling to India and consuming services here. Thus, the claims of Vodafone Idea that it is exporting service internationally is wrong as the supply of services is done within India itself.

Further, a refund claim of an amount of Rs.29.98 crore for the period from April 2019 to June 2019 was rejected on the ground that the same was filed beyond the period of two years from the date of receipt of consideration in foreign currency.

Vodafone Idea filed a writ petition before the Bombay High Court seeking a direction to the revenue authorities to implement the order passed by the Joint Commissioner (Appeals) of allowing the refund claims of Vodafone Idea. Challenging the order passed by the Joint Commissioner (Appeals), the revenue department filed a writ petition before the Bombay High Court.

“In the case at hand, the customer of Vodafone Idea Limited is the FTO and the subscribers of FTO are the customers of FTO. When a service is rendered to a third party customer of FTO your customer, the service recipient is your customer and not the third party customer of FTO”.

Since the FTOs are based out of India, it will be considered an export of services and Vodafone Idea is eligible for the refund of the
IGST<\/a> paid by it.

“In our opinion, therefore Vodafone Idea Limited has provided services to FTOs and not to the individual subscribers of FTOs,” the bench said rejecting the petition by Revenues and asking to refund the IGST with interest.
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