https://www.taxtmi.com/caselaws?id=796546 Service tax on the Government's grant of natural-resource rights is determined by the date the mining right was assigned, rather than by the date periodic royalty or related payments are made. Where a mining lease was executed before 1 April 2016, when grants of natural resources became taxable, the later levy does not apply to royalty, District Mineral Foundation and National Mineral Exploration Trust contributions, or user fees paid from 1 April 2016 to 30 June 2017 under that lease. On this analysis, the related tax demand, interest and penalties are unsustainable. en-us Thu, 30 Jul 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796546 Service tax on the Government's grant of natural-resource rights is determined by the date the mining right was assigned, rather than by the date periodic royalty or related payments are made. Where a mining lease was executed before 1 April 2016, when grants of natural resources became taxable, the later levy does not apply to royalty, District Mineral Foundation and National Mineral Exploration Trust contributions, or user fees paid from 1 April 2016 to 30 June 2017 under that lease. On this analysis, the related tax demand, interest and penalties are unsustainable. Case-Laws Service Tax Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796546