https://www.taxtmi.com/caselaws?id=797522 Nil-value transfers of overburden styled as sales may constitute taxable declared services where the recipient performs the mining lessee's disposal obligation and collects proceeds from third-party purchasers. Those proceeds form the gross consideration for the service. Periodic royalty and permit fees paid for permission to remove overburden are contractual consideration for mineral rights, not taxes; they fall outside the exemption confined to one-time upfront charges for assignment of natural-resource rights and remain subject to service tax. Nil-value invoices and an asserted sale arrangement that conceal the actual service relationship may support invocation of the extended limitation period for suppression. en-us Thu, 20 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797522 Nil-value transfers of overburden styled as sales may constitute taxable declared services where the recipient performs the mining lessee's disposal obligation and collects proceeds from third-party purchasers. Those proceeds form the gross consideration for the service. Periodic royalty and permit fees paid for permission to remove overburden are contractual consideration for mineral rights, not taxes; they fall outside the exemption confined to one-time upfront charges for assignment of natural-resource rights and remain subject to service tax. Nil-value invoices and an asserted sale arrangement that conceal the actual service relationship may support invocation of the extended limitation period for suppression. Case-Laws Service Tax Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797522