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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Radio-frequency spectrum assignment recognised as declared service for taxation, covering government assignment and subsequent transfers.</h1> The amendment inserts a clause into section 66E declaring the Government's assignment of the right to use the radio-frequency spectrum and subsequent transfers of that right to be a declared service, bringing initial government assignments and downstream transfers of spectrum usage rights within the statutory service tax framework.

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