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of <h1>Radio-Frequency Spectrum Assignments Classified as Service Under Section 66E of Finance Act, Subject to Service Tax.</h1> The assignment by the government of the right to use the radio-frequency spectrum, along with any subsequent transfers of this right, is classified as a service under section 66E of the Finance Act, 1994. This classification, effective from May 14, 2016, aims to clarify that such assignments are subject to service tax rather than being considered a sale of intangible goods. This distinction ensures that the use and transfer of spectrum rights are appropriately taxed under service tax regulations as outlined in the Finance Act.
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