https://www.taxtmi.com/caselaws?id=762504 Amounts paid to the District Mineral Foundation and the National Mineral Exploration Trust, calculated as a percentage of royalty under mining law, were treated as consideration for a taxable rehabilitative service connected with mining rights. Royalty itself was already liable to service tax under reverse charge for the grant of mining rights, and the additional DMF and NMET payments arose from the statutory scheme and the polluter pays principle. The Tribunal also treated these trusts as falling within the relevant governmental authority framework, so service tax under reverse charge applied to the additional payments. en-us Thu, 28 Nov 2024 00:00:00 +0530 Mon, 02 Dec 2024 19:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762504 Amounts paid to the District Mineral Foundation and the National Mineral Exploration Trust, calculated as a percentage of royalty under mining law, were treated as consideration for a taxable rehabilitative service connected with mining rights. Royalty itself was already liable to service tax under reverse charge for the grant of mining rights, and the additional DMF and NMET payments arose from the statutory scheme and the polluter pays principle. The Tribunal also treated these trusts as falling within the relevant governmental authority framework, so service tax under reverse charge applied to the additional payments. Case-Laws Service Tax Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762504