Right to use radio frequency spectrum leviable to service tax only from 14.05.2016

Mahanagar Telephone Nigam Ltd. Vs Union of India And Ors. (Delhi High Court) Delhi High Court held that right to use radio frequency spectrum or its subsequent transfer covered under Clause (j) of Section 66E which was effective from 14.05.2016. Accordingly, compensation received during Financial Year 2015-2016 not leviable to service tax. Facts- Mahanagar Telecom Nigam Ltd. (MTNL) – a Government of India enterprise engaged in the business of providing telecom services to subscribers in Delhi and Mumbai – has filed the present petition impugning a show cause notice dated 22.05.2018 issued ...