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2023 (3) TMI 17 - AT - Service TaxExemption from service tax - right to use mining of minerals, oil or gas in respect of sand ghats of Patna, Bhojpur and Saran of the State of Bihar - applicability of Mega exemption Notification Sl.No.61 dated 13th April, 2016 - HELD THAT:- On examination of the said Notification, right to use assigned by the Government or the local authority before the 1st April, 2016, is entitled for exemption from payment of service tax - Admittedly in the instant case, the right to use of natural resources (Sand) were assigned on 29.12.2014, which has no concern with the terms of payment. There are no infirmity in the impugned order - appeal of Revenue dismissed.
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