https://www.taxtmi.com/caselaws?id=752506 The Tribunal allowed the appeal, overturning the previous orders, and directed the Adjudicating Authority to refund the service tax paid by the Appellant, a Government Authority, on the one-time lump sum payment received for a 33-year lease to NTPC. The Tribunal found the transaction exempt from service tax under Notification No. 41/2016-ST and Section 104 of the Finance Act 2017. The refund is subject to verification of unjust enrichment and must be processed within a specified timeframe. en-us Thu, 08 Feb 2024 00:00:00 +0530 Mon, 13 May 2024 09:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752506 The Tribunal allowed the appeal, overturning the previous orders, and directed the Adjudicating Authority to refund the service tax paid by the Appellant, a Government Authority, on the one-time lump sum payment received for a 33-year lease to NTPC. The Tribunal found the transaction exempt from service tax under Notification No. 41/2016-ST and Section 104 of the Finance Act 2017. The refund is subject to verification of unjust enrichment and must be processed within a specified timeframe. Case-Laws Service Tax Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752506