https://www.taxtmi.com/caselaws?id=794094 Service tax was not leviable on royalty, DMF, NMET and user fee paid under a mining lease executed before 01.04.2016, because taxability of the assignment of the right to use natural resources depends on the date of the underlying transaction, not the later date of payment. The levy on such government services to business entities entered the service tax net only from 01.04.2016, and the corresponding reverse charge machinery could not create liability where none existed when the lease was executed. The demand and penalties were therefore unsustainable. en-us Tue, 23 Jun 2026 00:00:00 +0530 Tue, 30 Jun 2026 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794094 Service tax was not leviable on royalty, DMF, NMET and user fee paid under a mining lease executed before 01.04.2016, because taxability of the assignment of the right to use natural resources depends on the date of the underlying transaction, not the later date of payment. The levy on such government services to business entities entered the service tax net only from 01.04.2016, and the corresponding reverse charge machinery could not create liability where none existed when the lease was executed. The demand and penalties were therefore unsustainable. Case-Laws Service Tax Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794094