Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...
Questions not raised before the lower authority were not entertained. The authority found that statutory payments mandated by the MMDR Act (30% of royalty to DMF; 2% to NMET) arise from mining activity and form part of royalty paid in the course or furtherance of business. Applying CBEC clarification, contributions to the District Mineral Foundation (DMF) are not subject to GST, and the appeal on DMF is allowed (no refunds). Contributions to the National Mineral Exploration Trust (NMET) are not exempted by that clarification and remain taxable; the lower ruling on NMET is upheld.
Questions not raised before the lower authority were not entertained. The authority found that statutory payments mandated by the MMDR Act (30% of royalty to DMF; 2% to NMET) arise from mining activity and form part of royalty paid in the course or furtherance of business. Applying CBEC clarification, contributions to the District Mineral Foundation (DMF) are not subject to GST, and the appeal on DMF is allowed (no refunds). Contributions to the National Mineral Exploration Trust (NMET) are not exempted by that clarification and remain taxable; the lower ruling on NMET is upheld.
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