https://www.taxtmi.com/caselaws?id=797983 Reverse-charge service tax on royalty under mining leases depends on when the Government's grant of mining rights was provided or agreed to be provided. Before 1 April 2016, Government services, including grants of rights in natural resources, were generally outside the taxable net under the negative-list regime; Government services supplied to business entities became taxable after that amendment. As the relevant mining lease agreements were not produced before the lower authorities, their terms require examination under applicable Tribunal decisions. The impugned order was set aside and the matter remanded for fresh adjudication. en-us Thu, 09 Apr 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797983 Reverse-charge service tax on royalty under mining leases depends on when the Government's grant of mining rights was provided or agreed to be provided. Before 1 April 2016, Government services, including grants of rights in natural resources, were generally outside the taxable net under the negative-list regime; Government services supplied to business entities became taxable after that amendment. As the relevant mining lease agreements were not produced before the lower authorities, their terms require examination under applicable Tribunal decisions. The impugned order was set aside and the matter remanded for fresh adjudication. Case-Laws Service Tax Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797983