https://www.taxtmi.com/caselaws?id=415237 Grant of mining rights by a State Government in exercise of statutory sovereign powers does not constitute taxable support service as renting of immovable property for the period 01.07.2012 to 31.03.2016. Royalty and dead rent collected under mining lease agreements are statutory charges for mineral extraction and use, not consideration for taxable renting. The departmental clarification in the Education Guide also stated that Government services rendered in a sovereign capacity, including grant of mining rights, are not support services. The extended limitation period was likewise unavailable because the transactions were disclosed in the accounts and no wilful suppression with intent to evade tax was shown. en-us Thu, 25 Nov 2021 00:00:00 +0530 Wed, 01 Dec 2021 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415237 Grant of mining rights by a State Government in exercise of statutory sovereign powers does not constitute taxable support service as renting of immovable property for the period 01.07.2012 to 31.03.2016. Royalty and dead rent collected under mining lease agreements are statutory charges for mineral extraction and use, not consideration for taxable renting. The departmental clarification in the Education Guide also stated that Government services rendered in a sovereign capacity, including grant of mining rights, are not support services. The extended limitation period was likewise unavailable because the transactions were disclosed in the accounts and no wilful suppression with intent to evade tax was shown. Case-Laws Service Tax Thu, 25 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415237