2024 (2) TMI 971 - SCH - Service Tax

Levy of service tax - right to use radio frequency - declared service or not - It was held by the High Court that the assignment by the Government of the right to use radio frequency spectrum or its subsequent transfer does not constitute declared service under Clause (e) of Section 66E of the Act; it does so under Clause (j) of Section 66E of the Act - HELD THAT - There is no scope for interference under Article 136 of the Constitution of India. No imprimatur given to the finding recorded by the High Court on interpretation of clause (e) of Section 66E of the Finance Act 1994 - SLP dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition, with no interference in setting aside the Show Cause Notice. The Court did not endorse the High Court's interpretation of clause (e) of Section 66E of the Finance Act, 1994.