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    <title>2021 (3) TMI 601 - JHARKHAND HIGH COURT</title>
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    <description>Interim relief was granted against recovery of service tax on royalty paid for a mining lease, while the revenue was allowed to continue assessment proceedings and the merits were left open for fuller hearing. The challenge to CGST and JGST on royalty and district mineral fund contribution was treated as premature at the interim stage because no final tax determination had been made, so no interim restraint was granted on that side. The proceedings were kept pending for counter-affidavit and further consideration.</description>
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      <description>Interim relief was granted against recovery of service tax on royalty paid for a mining lease, while the revenue was allowed to continue assessment proceedings and the merits were left open for fuller hearing. The challenge to CGST and JGST on royalty and district mineral fund contribution was treated as premature at the interim stage because no final tax determination had been made, so no interim restraint was granted on that side. The proceedings were kept pending for counter-affidavit and further consideration.</description>
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