https://www.taxtmi.com/caselaws?id=795117 Royalty paid to a State Government for mining rights after 1 April 2016 is treated as consideration for assignment of the right to use natural resources and is taxable under service tax reverse charge, with the recipient bearing the full liability. The small-service-provider threshold exemption does not apply because it excludes services subject to reverse charge and the royalty liability is not part of the recipient's taxable-service turnover for that purpose. Failure to register, pay tax and file returns despite contemporaneous clarification may constitute deliberate suppression, supporting extended limitation, interest and penalties, including separate penalties for registration and return defaults. 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 mining rights after 1 April 2016 is treated as consideration for assignment of the right to use natural resources and is taxable under service tax reverse charge, with the recipient bearing the full liability. The small-service-provider threshold exemption does not apply because it excludes services subject to reverse charge and the royalty liability is not part of the recipient's taxable-service turnover for that purpose. Failure to register, pay tax and file returns despite contemporaneous clarification may constitute deliberate suppression, supporting extended limitation, interest and penalties, including separate penalties for registration and return defaults. Case-Laws Service Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795117