https://www.taxtmi.com/caselaws?id=462960 Service tax under reverse charge on royalty, DMF and NMET paid to a State Government for mining rights was held not leviable, as the payments were treated as consideration for grant of mining rights rather than a taxable service. The Tribunal followed its earlier view that such government-related receipts fell within the negative list or otherwise outside the taxable service regime for the relevant period, and noted that the taxable event must exist when the service is provided or agreed to be provided. It also held that a contrary circular could not override the judicial position. The demand and consequential confirmation were set aside. en-us Fri, 22 Mar 2024 00:00:00 +0530 Mon, 28 Jul 2025 18:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462960 Service tax under reverse charge on royalty, DMF and NMET paid to a State Government for mining rights was held not leviable, as the payments were treated as consideration for grant of mining rights rather than a taxable service. The Tribunal followed its earlier view that such government-related receipts fell within the negative list or otherwise outside the taxable service regime for the relevant period, and noted that the taxable event must exist when the service is provided or agreed to be provided. It also held that a contrary circular could not override the judicial position. The demand and consequential confirmation were set aside. Case-Laws Service Tax Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462960