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Documents citing Commissioner Of Service Tax Iii Mumbai vs M/S Vodafone India Ltd on 6 October, 2021

Empire Machine Tools vs Mumbai Central on 9 December, 2025

9.4 The issue in hand has also been examined by the Hon'ble Supreme Court in the case of Commissioner of Service Tax-III, Mumbai Vs. Vodafone India Limited (supra) and it was held that the mere fact that the beneficiary of the service is located in India would not be a determinant factor for the levy of service tax under the Rules as the service is, in fact, provided to a recipient located outside India. The relevant paragraphs of the said 9 ST/87603/2017 judgement dated 06.05.2025 delivered by the Hon'ble Supreme Court is extracted and given below:
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 0 - Full Document

Paul Foskey vs Commr Service Tax- V Mumbai on 3 December, 2025

10. We also find that the Hon'ble Supreme Court in the case of Commissioner of Service Tax-III, Mumbai Vs. Vodafone India Limited - (2025) 33 Centax 152 (S.C.) have held the mere fact that the beneficiary of the service is located in India would not be a determinant factor for the levy of service tax under the Rules as the service is, in fact, provided to a recipient located outside India. The relevant paragraphs of the said judgement dated 06.05.2025 delivered by the Hon'ble Supreme Court is extracted and given below:
Custom, Excise & Service Tax Tribunal Cites 24 - Cited by 0 - Full Document

Rajeev Menon vs Commr Service Tax- V Mumbai on 3 December, 2025

10. We also find that the Hon'ble Supreme Court in the case of Commissioner of Service Tax-III, Mumbai Vs. Vodafone India Limited - (2025) 33 Centax 152 (S.C.) have held the mere fact that the beneficiary of the service is located in India would not be a determinant factor for the levy of service tax under the Rules as the service is, in fact, provided to a recipient located outside India. The relevant paragraphs of the said judgement dated 06.05.2025 delivered by the Hon'ble Supreme Court is extracted and given below:
Custom, Excise & Service Tax Tribunal Cites 24 - Cited by 0 - Full Document

Marriott Hotels India Pvt Ltd vs Commr Service Tax- V Mumbai on 3 December, 2025

10. We also find that the Hon'ble Supreme Court in the case of Commissioner of Service Tax-III, Mumbai Vs. Vodafone India Limited - (2025) 33 Centax 152 (S.C.) have held the mere fact that the beneficiary of the service is located in India would not be a determinant factor for the levy of service tax under the Rules as the service is, in fact, provided to a recipient located outside India. The relevant paragraphs of the said judgement dated 06.05.2025 delivered by the Hon'ble Supreme Court is extracted and given below:
Custom, Excise & Service Tax Tribunal Cites 24 - Cited by 0 - Full Document

Bollore Logistics India Ltd vs Service Tax-Ii, Kolkata on 19 February, 2026

(xiii) On the issue of Destination-based Consumption Tax, attention is invited to the decision of the Hon'ble Supreme Court in the matter of Commissioner of Service Tax-III, Mumbai versus Vodafone India Ltd reported in [2025] 33 Centax 152 (S.C.). It was held that since service tax is a destination-based consumption tax, services that are exported out of India are not meant to be taxed. Circular No.56/5/2003-S.T., Page 12 of 16 Appeal No(s).: ST/75990 & 76892/2017-DB & Cross Obj. No.: ST/CO/75070/2018 dated 25.04.2003 was issued by the Board, clarifying that since service tax is destination- based consumption tax, no such tax was leviable on export of services. Attention is also invited to the decision of Hon'ble Supreme Court in the matter of All India Fedn.
Custom, Excise & Service Tax Tribunal Cites 7 - Cited by 0 - Full Document

Kolkata South vs Sdv International Logistics Ltd on 19 February, 2026

(xiii) On the issue of Destination-based Consumption Tax, attention is invited to the decision of the Hon'ble Supreme Court in the matter of Commissioner of Service Tax-III, Mumbai versus Vodafone India Ltd reported in [2025] 33 Centax 152 (S.C.). It was held that since service tax is a destination-based consumption tax, services that are exported out of India are not meant to be taxed. Circular No.56/5/2003-S.T., Page 12 of 16 Appeal No(s).: ST/75990 & 76892/2017-DB & Cross Obj. No.: ST/CO/75070/2018 dated 25.04.2003 was issued by the Board, clarifying that since service tax is destination- based consumption tax, no such tax was leviable on export of services. Attention is also invited to the decision of Hon'ble Supreme Court in the matter of All India Fedn.
Custom, Excise & Service Tax Tribunal Cites 7 - Cited by 0 - Full Document
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