Right to use radio-frequency spectrum declared a taxable service, covering government assignment and subsequent transfers. Assignment by the Government of the right to use the radio-frequency spectrum and subsequent transfers of that assignment are declared a taxable service rather than a sale of intangible goods, bringing both initial government assignments and later transfers within the service tax net.
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.
Right to use radio-frequency spectrum declared a taxable service, covering government assignment and subsequent transfers.
Assignment by the Government of the right to use the radio-frequency spectrum and subsequent transfers of that assignment are declared a taxable service rather than a sale of intangible goods, bringing both initial government assignments and later transfers within the service tax net.
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