https://www.taxtmi.com/caselaws?id=410652 Licence fee and spectrum usage charges paid for telecom licences were treated as consideration for a taxable licensing service under GST because the grant of permission to operate telecom services and use spectrum fell within the statutory concept of supply. The applicable rate notifications were held to cover the service for the disputed period, with the later amendment treated as clarificatory of existing legislative intent rather than creating a new levy. Although the refund rejection order lacked detailed reasoning, that defect did not displace the underlying taxability or justify refund, and the appeals were rejected. en-us Wed, 20 Jan 2021 00:00:00 +0530 Wed, 26 Mar 2025 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410652 Licence fee and spectrum usage charges paid for telecom licences were treated as consideration for a taxable licensing service under GST because the grant of permission to operate telecom services and use spectrum fell within the statutory concept of supply. The applicable rate notifications were held to cover the service for the disputed period, with the later amendment treated as clarificatory of existing legislative intent rather than creating a new levy. Although the refund rejection order lacked detailed reasoning, that defect did not displace the underlying taxability or justify refund, and the appeals were rejected. Case-Laws GST Wed, 20 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410652