https://www.taxtmi.com/caselaws?id=437959 The CESTAT New Delhi dismissed the appeal concerning non-payment of service tax on amounts paid to the government for the right to use natural resources from mines. The Tribunal held that the taxable event for service tax arises when the service is provided or agreed to be provided. Since the agreements for mining rights were executed before April 1, 2016-the date when such services became taxable-the appellant was not liable to pay service tax. The Point of Taxation Rules determine the timing of payment, not the taxability of the service, and thus were inapplicable. The decision aligned with the Division Bench ruling in a similar matter involving the Madhya Pradesh State Mining Corporation. en-us Tue, 09 May 2023 00:00:00 +0530 Fri, 08 May 2026 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437959 The CESTAT New Delhi dismissed the appeal concerning non-payment of service tax on amounts paid to the government for the right to use natural resources from mines. The Tribunal held that the taxable event for service tax arises when the service is provided or agreed to be provided. Since the agreements for mining rights were executed before April 1, 2016-the date when such services became taxable-the appellant was not liable to pay service tax. The Point of Taxation Rules determine the timing of payment, not the taxability of the service, and thus were inapplicable. The decision aligned with the Division Bench ruling in a similar matter involving the Madhya Pradesh State Mining Corporation. Case-Laws Service Tax Tue, 09 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437959