The Delhi High Court has ordered the government to refund Vodafone Idea the integrated tax of Rs 7.12 crore that was paid on the export of international roaming and long-distance services. The court held that these services, provided to foreign telecom operators during their visit to India, qualified as export of services. The judgment is based on the similarity between the provisions for ascertaining the place of supply of services under Rule 6A of the ST Rules and Section 2(6) of the IGST Act.