https://www.scconline.com/blog/post/2023/04/11/surrender-of-right-to-use-spectrum-before-commencement-of-finance-act-2016-not-chargeable-to-service-tax-delhi-high-court-sets-aside-service-tax-demand-of-rs-56-crores-against-mtnl-legal-research-upda/
Surrender of right to use spectrum before commencement of Finance Act, 2016, not chargeable to service tax; Delhi High Court sets aside service tax demand of Rs. 56 crores against MTNL