https://www.taxtmi.com/caselaws?id=420803 The HC stayed a demand-cum-show cause notice for service tax on mining royalty payments pending final determination. The court noted that the Supreme Court had previously granted stays in similar cases regarding whether GST and Service Tax are applicable to royalty payments to the Government for mining minerals. The petitioner argued that royalty payments are in the nature of tax rather than consideration for goods or services. The HC recognized that the fundamental nature of mining royalty is currently pending before a larger SC bench and granted interim relief while directing respondents to file a counter affidavit. en-us Tue, 22 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420803 The HC stayed a demand-cum-show cause notice for service tax on mining royalty payments pending final determination. The court noted that the Supreme Court had previously granted stays in similar cases regarding whether GST and Service Tax are applicable to royalty payments to the Government for mining minerals. The petitioner argued that royalty payments are in the nature of tax rather than consideration for goods or services. The HC recognized that the fundamental nature of mining royalty is currently pending before a larger SC bench and granted interim relief while directing respondents to file a counter affidavit. Case-Laws GST Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420803