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2024 (5) TMI 559 - CESTAT HYDERABADRefund of service tax deposited by mistake of law - receipt of one time Lumsum payment on grant of long-term lease of 33 years to NTPC - HELD THAT:- The service tax is not leviable on the transaction under dispute by virtue of Notification No. 41/2016-ST dated 22.09.2016, which have been further made explicit by amending the provisions of Finance Act 1994 by insertion of Section 104, vide Finance Act 2017. The original Adjudicating Authority is directed to grant the refund subject to verification of unjust enrichment. The Appellant is directed to appear before the Adjudicating Authority with a copy of this Order and seek opportunity of hearing. The Adjudicating Authority shall pass consequential order within a period of 50 days from the date the Appellant appears before him, with a copy of this Order. The impugned order set aside - appeal allowed.
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