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"Licensing services for right to use other natural resources including telecommunication spectrum" is specified in HSN subheading 997338, whereby taxability of said service has been fastened as per Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017. Since, taxability of service in question has been specified in the Act, then it cannot be interpreted that it will not be taxed and refund will be issued for the GST payment in this regard.

Section 54 of the CGST Act, 2017 — Refund — The appellant engaged in providing telecommunication services all across India with its offices in different States has filed refund claims under Section 54 of the Act, 2017 in respect of tax paid inadvertently to the government exchequer. The adjudicating authority vide order has rejected the refund claims filed by the appellant on the ground that GST is not exempted on leasing and renting services with or without operator as per Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017. Thus the refund is inadmissible. The appellant being aggrieved with the impugned orders has filed appeals. The authority observed that Licensing services for right to use other natural resources including telecommunication spectrum" is specified in HSN subheading 9973 38, whereby taxability of said service has been fastened as per Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017. Since, taxability of service in question has been specified in the Act, then it cannot be interpreted that it will not be taxed and refund will be issued. Held that:- The Hon’ble authority rejected the appeal.
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