CGST-Appeals do not find any infirmity in rejecting the refund.
Section 54 of the CGST Act, 2017 — Refund — The appellant engaged in the business of providing telecommunication services, has filed refund claims under Section 54 of the Act, 2017 in respect of CGST and SGST wrongly paid on License Fee and Spectrum Uses Charges. The adjudicating authority vide order has rejected the refund claims filed by the appellant. The appellant being aggrieved with the impugned orders has filed appeals. The authority observed that statutory liability to pay GST on the Services of Grant of License and Allocation of Spectrum by the appellant was there. The License Fee and Spectrum Uses Charges were taxable under Service Tax regime, which clearly shows that activities falls under the ambit of ‘Service’.
Held that:- The Hon’ble authority rejected the appeal.
CGST-Appeals do not find any infirmity in rejecting the refund.
Section 54 of the CGST Act, 2017 — Refund — The appellant engaged in the business of providing telecommunication services, has filed refund claims under Section 54 of the Act, 2017 in respect of CGST and SGST wrongly paid on License Fee and Spectrum Uses Charges. The adjudicating authority vide order has rejected the refund claims filed by the appellant. The appellant being aggrieved with the impugned orders has filed appeals. The authority observed that statutory liability to pay GST on the Services of Grant of License and Allocation of Spectrum by the appellant was there. The License Fee and Spectrum Uses Charges were taxable under Service Tax regime, which clearly shows that activities falls under the ambit of ‘Service’.
Held that:- The Hon’ble authority rejected the appeal.