No service tax on right to use of Mining of natural resources (Sand) assigned before 01.04.2016

Commissioner of CGST & Excise Vs Broad Son Commodities Private Limited (CESTAT Kolkata) The facts of the case are that the Government of Bihar awarded to the respondent the right to use mining of minerals, oil or gas in respect of sand ghats of Patna, Bhojpur and Saran of the State of Bihar. The right to use of natural resources (Sand) was assigned for the period 2015 to 2019 on 29.12.2014. As per the settlement agreement, the amount have fixed for the year 2015 and 20% increase was fixed in respect of subsequent year 2016-2019. The two installments of settlement amount of 2017, were payab...