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TMI Blog2024 (6) TMI 1410X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri Jnanesh Mohanty & Ms. Shreya Mundhra, both Advocates. For the Respondent : Shri S. Mukhopadhyay, Authorized Representative. ORDER PER ASHOK JINDAL : In this appeal, the appellant has challenged the service tax on the water charges paid by the appellant to the Government of Odisha for supply of water against the charges in terms of the Agreement dated 25.11.2014. 2. The facts of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2016 read with Circular no. 192/02/2016-ST dated 13.04.2016, a Show Cause Notice was issued to the appellant on 08.04.2019, proposing demand of service tax for the period 1st April, 2016 to 30th June, 2017 by invoking extended period of limitation. 2.3 The appellant contested the show-cause notice, but the adjudicating authority confirmed the demand against the appellant. 2.4 Aggrieved from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Sasan Power Limited (supra), wherein this Tribunal has observed as under : "16. Section 40 of the Madhya Pradesh Irrigation Act, as noticed above, deals with supply of water for industrial, urban or other purposes and it provides that the charges shall be as agreed upon between the State government and the company and fixed in accordance with the rules made under the Act. Rule 71A also prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reement also specifically provided that the government has not given any guarantee for the uninterrupted supply of water during and the government also would not be responsible for non supply or inadequate supply of water as a result of any event of Force Majeure. The appellant has to pay water rates/water charges depending on the quantity of water drawn by the appellant. The Agreement also deals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the appellant. The impugned order, therefore, deserves to be set aside on this ground alone." 7. As the issue in this case has been examined by this Tribunal in the case of Sasan Power Limited (supra), we hold that the payment made by the appellant for water charges, is not liable to be service tax during the impugned period for allocation/auction of natural resources. We, therefore, hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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