https://www.taxtmi.com/caselaws?id=458315 Water charges paid under an agreement for industrial supply were held not liable to service tax because the arrangement was for supply based on actual quantity drawn, not for allocation, auction, or assignment of a right to use a natural resource. The tribunal found that no taxable service arose under the relevant service tax provision, as the State had not conferred any exploitable natural resource right on the appellant. The service tax demand was therefore unsustainable, the impugned order was set aside, and the appeal succeeded with consequential relief. en-us Fri, 07 Jun 2024 00:00:00 +0530 Mon, 21 Oct 2024 22:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458315 Water charges paid under an agreement for industrial supply were held not liable to service tax because the arrangement was for supply based on actual quantity drawn, not for allocation, auction, or assignment of a right to use a natural resource. The tribunal found that no taxable service arose under the relevant service tax provision, as the State had not conferred any exploitable natural resource right on the appellant. The service tax demand was therefore unsustainable, the impugned order was set aside, and the appeal succeeded with consequential relief. Case-Laws Service Tax Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458315