Sinopec International Petroleum and Production Nigeria Limited case: Satellite network bandwidth capacities “rendered in Nigeria”

The FHC held that the supply of satellite network bandwidth capacities (which was the service rendered) was made through the appellant’s transponder in Nigeria and, therefore, held that the services (regardless of their intangible nature) cannot be considered to be supplied outside Nigeria. Given this, the FHC decided that the service was rendered in Nigeria and, thus, subject to VAT.

Source: mondaq.com

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