https://www.taxtmi.com/caselaws?id=442459 The SC dismissed the appeal, affirming that service tax is not payable on amounts paid for the right to use natural resources from allotted mines when agreements were executed before April 1, 2016. The Court upheld CESTAT's finding that the point of taxation rules and reverse charge mechanism apply only from the date the activity became taxable. Since the mining rights agreements predated this, no service tax liability arose. en-us Tue, 22 Aug 2023 00:00:00 +0530 Fri, 08 Aug 2025 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442459 The SC dismissed the appeal, affirming that service tax is not payable on amounts paid for the right to use natural resources from allotted mines when agreements were executed before April 1, 2016. The Court upheld CESTAT's finding that the point of taxation rules and reverse charge mechanism apply only from the date the activity became taxable. Since the mining rights agreements predated this, no service tax liability arose. Case-Laws Service Tax Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442459