Held - On reading the decree it emerges that ‘Price of a privilege’ was affirmed by the Constitution Bench in the case where fee is fixed but not in the cases where fee is fluctuating as per percentage share (LF & SUC) of revenue (AGR) like in the instant case. Therefore, the permission of granting of License by DoT for business activities of the appellant as it is directly nexed with their revenue - If no GST is leviable on grant of license then why a service categories at HSN head 9973 38 as “Licensing services for right to use other natural resources including telecommunication spectrum”. Else all tax liability would be null, which is wrong interpretation of the aforesaid verdict.

Hence GST is leviable on license fee and spectrum usage charges paid to Government under Reverse Charge Mechanism.