2024 (5) TMI 559

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.... one time Lumsum payment on grant of long-term lease of 33 years to NTPC, on 07.10.2014. 2. The brief facts are that the Appellant Corporation is a wholly-owned undertaking of Government of Andhra Pradesh created with the objective of providing industrial infrastructure for the development of industrial areas. It is a Government Authority as per the definition given in clause 2(s) of Notification No. 25/2012 - ST, as amended. More than 90% of the shares of the Corporation are held by the State Government. The Corporation is managed and controlled by the State Government. The Appellant develops sector focused industrial parks and SEZ in the State, for development of industry. It is the nodal agency of the Government for the Governmentspon....

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.... Commissioner (Appeals) who vide impugned Order-in-Appeal dated 31.05.2018 was pleased to uphold the rejection on the following grounds: (a) The upfront charges were construed as consideration for providing the land on Lease. (b) The appellant is not a Government Department or a local authority and has rendered services to business entity and hence are not entitled to refund. (c) No documentary evidence was produced to establish that they did not collect service tax from NTPC; the factor of unjust enrichment does not merit further discussion and the appellant is not eligible for the refund, thereby rejected the claim. (d) The analogy of decision in the case of Greater Noida Industrial Development Authorit....

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....rant of long term lease of thirty years or more of industrial plots, shall be levied or collected during the period commencing from the 1st day of June, 2007 and ending with the 21st day of September, 2016 (both days inclusive). (2) Refund shall be made of all such service tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times. (3) Notwithstanding anything contained in this Chapter, an application for claim of refund of service tax shall be made within a period of six months from the date on which the Finance Bill, 2017 receives the assent of the President. 6. Thus, it is evident that service tax was not chargeable, and have been further clarifie....