Sir, NIXI (National Internet Exchange of India) a Govt. not for profit company. Earlier charging and paying data transfer charges has now made the data traffic charges as zero for both sides. Nixi and members were used to invoice each other. NIXI is the sole authority to decide the charges. It is not decided mutually with members. Members do not provide any service to NIXI except becoming its member. Since, there is no supply of service from members to NIXI, now members need not raise invoice to Nixi. Is it correct ?
Actually before forming an opinion the entire transaction needs to dissected to see whether any supply is there or not. However if you are confident that no supply is there then there is no need to issue an invoice. However we recommend you to obtain a professional legal opinion in this regard to avoid future tax disputes.
If you desire so please mail us to clearmytaxdoubts@gmail.com. Our team will contact you to further process the opinion for you.
Team Clearmytax.in