https://www.taxtmi.com/caselaws?id=410652 The appeals were dismissed, and the rejection of the refund claims was upheld. The judgment concluded that License Fee (LF) and Spectrum Usage Charges (SUC) are considered a 'Supply' under GST law, not regulatory fees, constitute 'consideration' for supply, are covered under the Service Rate Notification, and the impugned order, although non-speaking, did not warrant a refund. en-us Wed, 20 Jan 2021 00:00:00 +0530 Fri, 06 Aug 2021 09:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410652 The appeals were dismissed, and the rejection of the refund claims was upheld. The judgment concluded that License Fee (LF) and Spectrum Usage Charges (SUC) are considered a 'Supply' under GST law, not regulatory fees, constitute 'consideration' for supply, are covered under the Service Rate Notification, and the impugned order, although non-speaking, did not warrant a refund. Case-Laws GST Wed, 20 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410652