https://www.taxtmi.com/caselaws?id=797425 Service tax under reverse charge did not apply to royalty and Production Level Payment arising from an agreement executed before 1 April 2016 granting rights to explore and extract natural resources. Government services to business entities became taxable only from that date after "support services" was replaced with "any service" in the negative-list provision. Taxability depends on when the service was provided or agreed to be provided, not on subsequent payment dates. Rule 7 of the Point of Taxation Rules, 2011 determines the time for payment of tax and does not determine whether the underlying service is taxable. en-us Fri, 21 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 17:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797425 Service tax under reverse charge did not apply to royalty and Production Level Payment arising from an agreement executed before 1 April 2016 granting rights to explore and extract natural resources. Government services to business entities became taxable only from that date after "support services" was replaced with "any service" in the negative-list provision. Taxability depends on when the service was provided or agreed to be provided, not on subsequent payment dates. Rule 7 of the Point of Taxation Rules, 2011 determines the time for payment of tax and does not determine whether the underlying service is taxable. Case-Laws Service Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797425