https://www.taxtmi.com/caselaws?id=773766 CESTAT New Delhi allowed the appeal regarding classification of mining rights service. The tribunal relied on SC's nine-judge bench decision in Mineral Area Development Authority v Steel Authority of India, holding that royalty and dead rent paid for mining rights constitute contractual consideration rather than tax or impost. The government's grant of mining rights was not classified as "Support Service" under Section 66D(a) of the Negative List. The tribunal found no wilful suppression by the State of Rajasthan, making the extended limitation period inapplicable. The demand, raised entirely under extended period, was set aside as contrary to Principal Bench decisions and CBEC clarifications. en-us Wed, 25 Jun 2025 00:00:00 +0530 Wed, 25 Jun 2025 18:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773766 CESTAT New Delhi allowed the appeal regarding classification of mining rights service. The tribunal relied on SC's nine-judge bench decision in Mineral Area Development Authority v Steel Authority of India, holding that royalty and dead rent paid for mining rights constitute contractual consideration rather than tax or impost. The government's grant of mining rights was not classified as "Support Service" under Section 66D(a) of the Negative List. The tribunal found no wilful suppression by the State of Rajasthan, making the extended limitation period inapplicable. The demand, raised entirely under extended period, was set aside as contrary to Principal Bench decisions and CBEC clarifications. Case-Laws Service Tax Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773766