https://www.taxtmi.com/caselaws?id=368133 The Jharkhand High Court dismissed a writ petition challenging the imposition of service tax on royalty paid for mineral resources under Section 66B of the Finance Act, 1994. The court found the petition premature as no show cause notice or adjudication had been conducted by the respondents. Emphasizing the need for the respondents to finalize their decision before legal determination, the court declined to decide on the petitioner's prayers, stating it was premature to do so. The dismissal was based on the court's view that the petitioner sought to avoid liability prematurely, highlighting the importance of completing the inquiry process before legal action. en-us Mon, 25 Jun 2018 00:00:00 +0530 Wed, 03 Oct 2018 08:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368133 The Jharkhand High Court dismissed a writ petition challenging the imposition of service tax on royalty paid for mineral resources under Section 66B of the Finance Act, 1994. The court found the petition premature as no show cause notice or adjudication had been conducted by the respondents. Emphasizing the need for the respondents to finalize their decision before legal determination, the court declined to decide on the petitioner's prayers, stating it was premature to do so. The dismissal was based on the court's view that the petitioner sought to avoid liability prematurely, highlighting the importance of completing the inquiry process before legal action. Case-Laws Service Tax Mon, 25 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368133