https://www.taxtmi.com/caselaws?id=774860 Service tax under reverse charge did not arise on royalty and other periodic payments where the mining lease and grant of mining rights were executed before 01.04.2016, because the taxable event was the agreement or provision of the service and later instalments did not create a fresh liability. The Tribunal also held that amounts already forming part of coal production cost, on which excise duty had been discharged in a manufacturing activity, could not be subjected again to service tax. The demand, interest, and penalty were therefore set aside with consequential relief. en-us Tue, 08 Jul 2025 00:00:00 +0530 Mon, 14 Jul 2025 14:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774860 Service tax under reverse charge did not arise on royalty and other periodic payments where the mining lease and grant of mining rights were executed before 01.04.2016, because the taxable event was the agreement or provision of the service and later instalments did not create a fresh liability. The Tribunal also held that amounts already forming part of coal production cost, on which excise duty had been discharged in a manufacturing activity, could not be subjected again to service tax. The demand, interest, and penalty were therefore set aside with consequential relief. Case-Laws Service Tax Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774860