https://www.taxtmi.com/caselaws?id=796144 Service tax on royalty paid under reverse charge for mining rights depends on the mining lease terms and the date the right was granted. Before 1 April 2016, Government services generally fell within the negative list; following amendment, Government services supplied to business entities became taxable. Without the mining lease agreements, the factual basis to determine the applicable regime was unavailable. The demand order was set aside and the matter remitted for fresh adjudication after examination of the leases under the applicable law. en-us Mon, 27 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796144 Service tax on royalty paid under reverse charge for mining rights depends on the mining lease terms and the date the right was granted. Before 1 April 2016, Government services generally fell within the negative list; following amendment, Government services supplied to business entities became taxable. Without the mining lease agreements, the factual basis to determine the applicable regime was unavailable. The demand order was set aside and the matter remitted for fresh adjudication after examination of the leases under the applicable law. Case-Laws Service Tax Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796144