https://www.taxtmi.com/caselaws?id=448619 Royalty under the Mines and Minerals (Development and Regulation) Act, 1957 remains payable by the mining lease holder, and an auction purchaser of iron ore bought under Monitoring Committee directions does not become the recipient of a taxable lease or natural resources service. The auction process only regulated collection and remittance of sale proceeds, royalty, forest development tax and related charges; it did not change the statutory incidence of royalty or create a service relationship with the State Government. On that basis, reverse charge service tax could not be demanded from the purchaser on the royalty and forest development tax component. en-us Mon, 22 Jan 2024 00:00:00 +0530 Wed, 24 Jan 2024 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448619 Royalty under the Mines and Minerals (Development and Regulation) Act, 1957 remains payable by the mining lease holder, and an auction purchaser of iron ore bought under Monitoring Committee directions does not become the recipient of a taxable lease or natural resources service. The auction process only regulated collection and remittance of sale proceeds, royalty, forest development tax and related charges; it did not change the statutory incidence of royalty or create a service relationship with the State Government. On that basis, reverse charge service tax could not be demanded from the purchaser on the royalty and forest development tax component. Case-Laws Service Tax Mon, 22 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448619