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2024 (2) TMI 971 - SC ORDERLevy 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.
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