9911796707
TMI Blog2022 (5) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court vide its order dated 24.09.2014, cancelled the allotment of 203 coal mines, one of which was the Jitpur Coal Mine allocated to the Appellant. 2. Subsequently, the Coal Mines (Special Provisions) Act, 2015 (CMSPA) was passed, which inter alia provided for the manner of subsequent allocation of rights over the cancelled coal mines. 3. As per the provisions of Section 16 of the CMSPA, at the time of re-allocation of the cancelled coal blocks to the successful bidder, the prior allottees were to be compensated for the transfer of the right, title and interest in the land and mine infrastructure to the successful bidder. Accordingly, the Appellant being a prior allottee, received an amount of Rs.22,72,64,253/- as compensation in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1994. Aggrieved by the impugned order, the Appellant has filed the present Appeal. 7. At the outset, the Ld.Advocate for the Appellant submits that the issue in dispute in the present case has already been decided by this Tribunal in the case of MNH Shakti Limited Vs. Commissioner of CGST & Central Excise, Rourkela, in Final Order No.75689/2021 dated 10.11.2021 in Service Tax Appeal No.75218 of 2020 (reported in 2021 (11) TMI 427 - CESTAT Kolkata). The assessee in that case was also a prior allottee of a coal block, the allocation of which was cancelled by the Hon'ble Supreme Court vide order dated 24.09.2014. The Revenue authorities demanded Service Tax from the assessee therein on the amount of compensation received by it on the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tees. In order to take care of this situation, CMSPA was passed which provided for payment of compensation to the old allottees by the new allottees. The Appellant received such compensation through the Government. The case of the Revenue is that the Appellant is tolerating the act of cancellation and has received this amount as consideration for such tolerance. 11. The question of tolerating something and receiving a compensation for such tolerance pre-supposes that: a) the person had a choice to tolerate or not; b) the person chose to tolerate; c) such tolerance was for a consideration as per an agreement (written or otherwise) to tolerate; d) the tolerance was a taxable service. None of the above elements are present in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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