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Clarifications Regarding Services Provided by way of Assignment of Spectrum

News and Press Release - Dated:- 14-4-2016 - Any service provided by the Government or a local authority to a business entity has been made taxable with effect from 1st April 2016. Prior to this, only support services provided by Government to business entities were taxable. In order to clarify doubts raised by members of Industry and Trade Associations, a detailed Circular No. 192/02/2016-Service Tax dated 13 April 2016 has been issued. The Circular addressed to the field formations of the Cent .....

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able, whether in full upfront or in installments, for assignment of right to use such spectrum has been exempted from service tax. Furthermore, services provided by Government by way of allowing a TSP to operate as a telecom service provider or use radio frequency spectrum during the financial year 2015-16 on payment of licence fee or spectrum user charges, has been specifically exempted from service tax. By these measures, Government has ensured that there is no new tax liability on the TSPs in .....

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d arise, in cases where the assignee chooses to make payment of the auction price in installments under the deferred payment option over a period of 10 years- at the time when a letter is issued by the government communicating the full auction price payable or when the part upfront amount and the installments are required to be paid as per the deferred payment option plan. There were apprehensions that liability to pay the entire service tax payable on the full auction price at the time of assig .....

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