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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>No Service Tax on Mining Rights Payments Before April 1, 2016 Under Point of Taxation Rules Section</h1> The SC dismissed the appeal, affirming that service tax is not payable on amounts paid for the right to use natural resources from allotted mines when ... Summary order. Civil Appeal dismissed; delay condoned and the impugned order dated 09-05-2023 of the CESTAT, Principal Bench, New Delhi is affirmed. The Supreme Court of India dismissed the Civil Appeal as they found no grounds to interfere with the impugned Order dated 09-05-2023 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, Principal Bench in Service Tax Appeal No. 54002/2018.

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