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Vodacom Business Nigeria Limited v. FIRS
The Tax Appeal Tribunal (TAT) sitting in Lagos on 12 February 2016, in the matter between Vodacom Business Nigeria Limited (as Appellant) and Federal Inland Revenue Service (as Respondent) (Suit No.TAT/LZ/VAT/016/2015) delivered its judgment in favour of the Respondent. The decision on the face of it seems to be a departure from the earlier decision of the TAT Abuja Zone on the same subject matter of ‘imported services’ in the case of Gazprom Oil & Gas Nig. Ltd v. FIRS (Suit No. TAT/ABJ/APP/030/2014) delivered on the 10 June 2015.

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