Commissioner of Service Tax-III, Mumbai v. Vodafone India Limited 2025 INSC 914 - Export of Service Rules
Export of Service Rules, 2005 - CESTAT held that the services provided by the respondents-assessees have been in fact exported out of India. Consequently, service tax is not payable by the assessees on such services so exported, vide Rule 4 of the Export of Service Rules, 2005 -It also held that the assessees had rightly availed payment of CENVAT credit on inputs and input services used for providing such services vide Rule 5 of the Rules - Dismissing appeal filed by Revenue, SC observed: What has been determined by the CESTAT are purely findings of facts. We do not find any perversity in the determination of the findings of facts. In the circumstances, we find no reason to interfere with the impugned orders of the CESTAT and the High Court.
Case Info
Here is the extracted information from the judgment:
Case Name and Neutral Citation
- Case Name: Commissioner of Service Tax-III, Mumbai v. M/s. Vodafone India Limited & Ors.
- Neutral Citation: 2025 INSC 914
Coram
- Justices: B.V. Nagarathna and Satish Chandra Sharma
Judgment Date
- Date: May 6, 2025
Caselaws and Citations Referred
Key Caselaws Cited
- Paul Merchant Ltd. v. CCECitation: 2013 (29) STR 257 (Tri. Del.)
- Microsoft Corporation India Pvt. Ltd. v. CST, New DelhiCitation: 2014 (36) STR 766 (Tri. Del.)
- GAP International Sourcing India Pvt. Ltd. v. CSTCitation: 2014-TIOL-465-CESTAT-DEL
- Vodafone Cellular Ltd. v. CCECitation: 2014 (34) STR 890 (Tri. Mum.)
- Alpine Modular Interiors Pvt. Ltd.Citation: 2014 (36) STR 454 (Tri. – Del.)
- Blue Star Ltd.
- Nizam Sugar Factory v. Collector of Central ExciseCitation: 2008 (9) STR (S.C.)
Circulars and Government Documents
- Circular No. 111/5/2009-ST dated 24.02.2009
- Circular No. 230/24/2024-GST dated 10.09.2024
- Circular No. 232/26/2024-GST dated 10.09.2024
- Circular No. 159/15/2021-GST dated 20.09.2021
- Service Tax Education Guide dated 19.06.2012 (CBEC)
Statutes / Laws Referred
- Finance Act, 1994
- Section 65 (Definitions, including “business auxiliary service”, “telecommunication service”, “management, maintenance or repair”)
- Section 65(105)(zzb), (zzzx), (zzg)
- Export of Service Rules, 2005
- Rule 3 (and its amendments)
- Rule 5 (CENVAT credit)
- Service Tax Rules, 1994
- Rule 6A (Export of Services)
- Place of Provision of Service Rules, 2012 (POP Rules)
- Rule 3 (Place of provision of service)
- Rule 2(i) (Definition of location of service receiver)
- Rule 2(f) (Definition of intermediary)
- Rule 9(c) (Intermediary services)
- Income Tax Act, 1961
- Section 80HHE, 10A, 10B (Export incentives)
- Indian Telegraph Act, 1885 (for definition of telecommunication service)