https://www.taxtmi.com/caselaws?id=410517 Telecom licence fee and spectrum usage charges were treated as taxable Government services under GST because the grant of licence and access to spectrum was viewed as a supply made for consideration, with a direct nexus between the payment and permission to operate. The authority upheld classification under licensing and rental services for the right to use telecommunication spectrum, and found the applicable rate notification covered the levy. It also rejected the refund claim under section 54 as falling outside the claimed statutory category, and found no denial of hearing or bar arising from pending litigation. On that basis, the refund rejection was sustained. en-us Wed, 13 Jan 2021 00:00:00 +0530 Wed, 26 Mar 2025 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410517 Telecom licence fee and spectrum usage charges were treated as taxable Government services under GST because the grant of licence and access to spectrum was viewed as a supply made for consideration, with a direct nexus between the payment and permission to operate. The authority upheld classification under licensing and rental services for the right to use telecommunication spectrum, and found the applicable rate notification covered the levy. It also rejected the refund claim under section 54 as falling outside the claimed statutory category, and found no denial of hearing or bar arising from pending litigation. On that basis, the refund rejection was sustained. Case-Laws GST Wed, 13 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410517