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2024 (5) TMI 621 - CESTAT KOLKATALevy of service tax on mining royalty - mining royalty paid by the appellant for mining to Government of Odisha in the month of April 2016 for the quantity of Ore extracted in the month of March 2016 - N/N. 22/2016-ST dated 13.04.2016 read with CBEC Circular No.192/02/2016 dated 13.06.2016 - HELD THAT:- The said issue has been examined by this Tribunal in the case of S.R. Traders [2023 (5) TMI 766 - CESTAT NEW DELHI], wherein this Tribunal has observed 'the appellant received services in relation to assignment of right to use natural resources from the State Government by virtue of the agreement dated 2-1-2016 and, therefore, the provisions of service tax, as were in force prior to 1-4-2016, would be applicable. Grant of natural resources was not excluded from the scope of negative list prior to 1-4-2016 and so no tax implication can be fastened on the appellant for such period.' - The said order has been affirmed by the Hon’ble Apex Court. The appellant are not liable to pay service tax on the royalty paid for mining of Bauxite Ore in the month of March 2016, although the payment of royalty was made in the month of April 2016 - there are no merits in the impugned order and the same is set aside - appeal allowed.
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