https://www.taxtmi.com/caselaws?id=791306 Service tax liability on royalty and other levies depends on when the service was provided or agreed to be provided, not when payment was later made. Services relating to assignment of the right to use natural resources arose under an agreement executed before 01.04.2016, when services by Government to business entities fell within the negative list under Section 66D of the Finance Act. The later amendment excluding such services from the negative list operated only prospectively from 01.04.2016 and did not shift the point of taxation. Accordingly, payment made after 01.04.2016 did not make the pre-existing service taxable. en-us Mon, 27 Apr 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791306 Service tax liability on royalty and other levies depends on when the service was provided or agreed to be provided, not when payment was later made. Services relating to assignment of the right to use natural resources arose under an agreement executed before 01.04.2016, when services by Government to business entities fell within the negative list under Section 66D of the Finance Act. The later amendment excluding such services from the negative list operated only prospectively from 01.04.2016 and did not shift the point of taxation. Accordingly, payment made after 01.04.2016 did not make the pre-existing service taxable. Case-Laws Service Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791306