2008 (12) TMI 743

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....nd Amit Kumar Chawla JUDGMENT The Revenue has proposed four questions. Insofar as questions 'a' and 'b' are concerned, they are identical and relate to the same issue. After considering the arguments advanced by the counsel for the parties, we frame the following question which we feel is a substantial question of law pertaining to the issue of interest: "Whether the Tribu....

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....e right to operate telecommunication services as referred to in section 35ABB, royalty fee on the other hand, is only for the use of the radio frequencies and depends on the bandwidth that is ultimately used. It has nothing to do with the licence fee or with the acquiring of any right to operate the telecommunication services. 3. As regards the proposed question 'd' which reads as follo....