TMI Blog2023 (3) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order - appeal of Revenue dismissed. - Service Tax Stay Petition No.75212 of 2022 & Service Tax Appeal No.75485 of 2021 Cross Objection No.75253 of 2021 - Miscellaneous No. 75060/2023 and FINAL ORDER NO. 75120/2023 - Dated:- 28-2-2023 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND MR. K.ANPAZHAKAN, MEMBER (TECHNICAL) Shri Manish Mohan, Authorized Representative for the Appellant Shri Ankit Kanodia Ms.Megha Agarwal, both Advocates for the Respondent ORDER The Revenue is in appeal against the impugned order and moves an application for stay of impugned order. Respondent has also filed a Cross Objection to the appeal filed by the Revenue. 2. The facts of the case are that the Government of Bihar awarded to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.61 dated 13th April, 2016 made applicable wherein if any right to use was assigned after First date of April, 2016 become taxable. The benefit of exemption Notification is available to the respondent if the said right to use would were assigned prior to 01.04.2016. 3. Aggrieved from the said order, Revenue is before us. 4. The Ld.Authorised Representative for the Revenue submits that in terms of Rule 7 of Taxation Rules, 2011, the terms for payment of service tax, the liability of the respondents for the settlement amount payable for the period from 01.01.2017 to 30.06.2017 were arisen on 06.01.2017. In that circumstances, the respondent is not entitled to claim the benefit of exemption Notification Sl.No.61 dated 13th April, 2016. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tters dated 29.12.2014 enclosed as Annexure-D); 7. We agree with the observations made by the adjudicating authority in the impugned order and have gone through Clause 61 of Mega exemption Notification Sl.No.61 dated 13th April, 2016, which is reproduced below : 61. Services provide by Government or a local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Government or the local authority before the 1st April, 2016. Provided that the exemption shall apply only to service tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource. 8. On examination of the said Notification, right to use a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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