https://www.taxtmi.com/caselaws?id=797635 Service-tax liability on royalties for mining rights depends on when the Government service of assigning the right to use a natural resource was provided or agreed to be provided, rather than when periodic royalties are paid. Where a mining lease was executed before 1 April 2016, subsequent expansion of the tax net for Government services does not apply merely because royalties became payable thereafter; the Point of Taxation Rules govern timing of payment, not taxability. Revenue neutrality, where any tax payable is available as CENVAT credit for the recipient's manufacturing activity, undermines allegations of suppression or intent to evade and supports absence of penalty. en-us Thu, 20 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797635 Service-tax liability on royalties for mining rights depends on when the Government service of assigning the right to use a natural resource was provided or agreed to be provided, rather than when periodic royalties are paid. Where a mining lease was executed before 1 April 2016, subsequent expansion of the tax net for Government services does not apply merely because royalties became payable thereafter; the Point of Taxation Rules govern timing of payment, not taxability. Revenue neutrality, where any tax payable is available as CENVAT credit for the recipient's manufacturing activity, undermines allegations of suppression or intent to evade and supports absence of penalty. Case-Laws Service Tax Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797635