https://www.taxtmi.com/caselaws?id=797425 Service tax on Government grants of natural-resource extraction rights depends on when the service was provided or agreed to be provided. Government services to business entities were within the negative list before 1 April 2016, subject to specified exceptions. Although services became taxable after that date, royalty and production-level payments arising under an agreement concluded before the change did not attract service tax under reverse charge. The Point of Taxation Rules govern the timing of tax payment and do not determine whether the underlying service is taxable. A subsequent levy cannot be applied to extraction rights granted under a pre-taxability agreement. 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 on Government grants of natural-resource extraction rights depends on when the service was provided or agreed to be provided. Government services to business entities were within the negative list before 1 April 2016, subject to specified exceptions. Although services became taxable after that date, royalty and production-level payments arising under an agreement concluded before the change did not attract service tax under reverse charge. The Point of Taxation Rules govern the timing of tax payment and do not determine whether the underlying service is taxable. A subsequent levy cannot be applied to extraction rights granted under a pre-taxability agreement. Case-Laws Service Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797425