https://www.taxtmi.com/caselaws?id=436190 HC held the assessee not liable for service tax on compensation received from the Government for surrender of 800 MHz spectrum prior to 14.05.2016. The show cause notice was invalid as it failed to disclose material establishing deliberate suppression or intent to evade tax, and the extended limitation under the proviso to Section 73(1) was inapplicable. The court found the receipt was publicly disclosed in accounts and that the contention it was non-taxable was substantial. The transfer/assignment of spectrum was held to be a declared service only from 14.05.2016 onwards; petition disposed. en-us Thu, 06 Apr 2023 00:00:00 +0530 Tue, 07 Oct 2025 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436190 HC held the assessee not liable for service tax on compensation received from the Government for surrender of 800 MHz spectrum prior to 14.05.2016. The show cause notice was invalid as it failed to disclose material establishing deliberate suppression or intent to evade tax, and the extended limitation under the proviso to Section 73(1) was inapplicable. The court found the receipt was publicly disclosed in accounts and that the contention it was non-taxable was substantial. The transfer/assignment of spectrum was held to be a declared service only from 14.05.2016 onwards; petition disposed. Case-Laws Service Tax Thu, 06 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436190