9911796707
TMI Blog2024 (5) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13.04.2016. Therefore, the service tax was leviable on the amount of mining royalty, under the category of allocation of natural resources by Government, in terms of the aforesaid Notification read with CBEC Circular No.192/02/2016 dated 13.06.2016. 3. An intelligence was gathered that the appellant has not paid service tax on the amount of consideration in the form of Royalty paid to the Government from April 2016 to September 2016, for the assignment of right to use natural resources, the Directorate General of Goods Service Tax Intelligence (DGGSTI), Bengaluru Zonal Unit initiated investigation proceedings against the appellant. During the course of investigation by the DGGSTI, the appellant discharged its service tax liability on the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to pay service tax. 5. It is his contention that prior to 01.04.2016, barring a few exceptions such as support services, all services provided by the Government were covered under the negative list and accordingly, not subjected to service tax. It is his submission that in terms of Notification No.18/2016-ST dated 01.03.2016 issued by the CBIC amending serial no.6 of the Notification No.30/2012-ST dated 20.06.2012 to the effect that any service provided by the Government would be chargeable to service tax under reverse charge w.e.f. 01.04.2016, therefore, prior to such date, the provisions relating to reverse charge pertained to services provided or agreed to be provided by Government or local authority by way of support services exclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax net w.e.f. 01.04.2016 or not ? 8. We find that the said issue has been examined by this Tribunal in the case of S.R. Traders (supra), wherein this Tribunal has observed as under:- 20. In the present case, 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. ( emphasis supplied ) 9. The said order has been affirmed by the Hon ble Apex Court, in that circum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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