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    <title>2021 (8) TMI 95 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR</title>
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    <description>The adjudicating authority concluded that the payments for License Fee (LF) and Spectrum Usage Charges (SUC) are considered taxable supplies under the GST law. The refund claims were deemed not covered under specified categories, and the principles of natural justice were found to have been followed. As a result, all appeals filed by the appellant were rejected, and the payments for LF and SUC were upheld as subject to taxation under GST law.</description>
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      <description>The adjudicating authority concluded that the payments for License Fee (LF) and Spectrum Usage Charges (SUC) are considered taxable supplies under the GST law. The refund claims were deemed not covered under specified categories, and the principles of natural justice were found to have been followed. As a result, all appeals filed by the appellant were rejected, and the payments for LF and SUC were upheld as subject to taxation under GST law.</description>
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