https://www.taxtmi.com/caselaws?id=797434 Royalty paid under a mining lease granted by a State Government before 1 April 2016 did not attract service tax merely because payment occurred after Government services became taxable. The relevant mining rights were granted in 2012, before the levy took effect. Applying earlier Tribunal decisions that remained uninterfered with by the Supreme Court, service tax was not payable on royalty paid from April 2016 to June 2017 under that pre-existing lease. en-us Thu, 13 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797434 Royalty paid under a mining lease granted by a State Government before 1 April 2016 did not attract service tax merely because payment occurred after Government services became taxable. The relevant mining rights were granted in 2012, before the levy took effect. Applying earlier Tribunal decisions that remained uninterfered with by the Supreme Court, service tax was not payable on royalty paid from April 2016 to June 2017 under that pre-existing lease. Case-Laws Service Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797434