https://www.taxtmi.com/caselaws?id=795117 Royalty paid to a State Government for assignment of mining rights after the 2016 amendments is described as contractual consideration for a taxable service, with the recipient bearing service-tax liability under reverse charge. The small-service-provider threshold exemption is stated to apply to services provided by a supplier and to exclude services taxable under reverse charge; royalty-related liability therefore does not count towards the recipient's taxable-service turnover for that exemption. The notes further state that failure to register, pay tax and file returns, despite a contemporaneous clarification, may support extended limitation, interest and penalties for suppression. en-us Thu, 16 Jul 2026 00:00:00 +0530 Fri, 17 Jul 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795117 Royalty paid to a State Government for assignment of mining rights after the 2016 amendments is described as contractual consideration for a taxable service, with the recipient bearing service-tax liability under reverse charge. The small-service-provider threshold exemption is stated to apply to services provided by a supplier and to exclude services taxable under reverse charge; royalty-related liability therefore does not count towards the recipient's taxable-service turnover for that exemption. The notes further state that failure to register, pay tax and file returns, despite a contemporaneous clarification, may support extended limitation, interest and penalties for suppression. Case-Laws Service Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795117