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TMI Blog2024 (5) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... ing royalty paid by the appellant. 2. The facts of the case are that the appellant entered with an agreement with the Government of Odisha for extraction of Bauxite Ore from the Bauxite Mines located at Damanjodi. In terms of the lease agreement, the appellant used to pay mining royalty and fees towards District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) to the Government of Odisha on monthly basis in respect of quantum of ore raised during a calendar month. The royalty and other said charges are computed on the basis of clearance/dispatch of bauxite made during a month and payable by them before 25th day of the succeeding month. Accordingly, the royalty and other charges in respect of the quantity of bauxite pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ril, 2016. The appellant contested the charge stating that as the levy of service tax came into effect w.e.f. 01.04.2016, therefore, no demand can be raised for the mining royalty paid for the month of March 2016, although paid in April 2016, but the matter was adjudicated and the demand of service tax was confirmed along with interest and penalties are also imposed. The amount already paid was appropriated. Aggrieved from the said order, the appellant is before us. 4. The Ld.Counsel appearing on behalf of the appellant submits that the mining royalty came into service tax net in terms of Notification No.22/2016-ST dated 13.04.2016 w.e.f. 01.04.2016. The appellant is contesting the payment of service tax for the mining activity undertaken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment of right to use natural resources from the State Government of Odisha in the month of March 2016, therefore, provision of service tax as were in force prior to 01.04.2016, would be applicable. It is further submitted that grant of natural resources was not excluded from the scope of negative list prior to 01.04.2016, therefore, no service tax implication can be fastened on the appellant. He also relied on the decision of this Tribunal in the case of Principal Commissioner v. S.R. Traders [2023 (9) Centax 407 (Tri.- Del.), which was affirmed by the Hon'ble Apex Court as reported in 2023 (9) Centax 408 (SC). Therefore, he prayed that the impugned order be set aside. 6. On the other hand, the Ld.AR for the department reiterated the find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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