https://www.taxtmi.com/caselaws?id=799892 Royalty arising from mining leases executed before 1 April 2016 falls within the negative-list treatment under the Finance Act, 1994 and is not subject to service tax under the reverse charge mechanism. The execution date of each mining lease requires factual verification where the agreements were not produced before lower authorities. Once pre-1 April 2016 execution is established, no penalty is imposable in relation to the royalty liability. en-us Tue, 08 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799892 Royalty arising from mining leases executed before 1 April 2016 falls within the negative-list treatment under the Finance Act, 1994 and is not subject to service tax under the reverse charge mechanism. The execution date of each mining lease requires factual verification where the agreements were not produced before lower authorities. Once pre-1 April 2016 execution is established, no penalty is imposable in relation to the royalty liability. Case-Laws Service Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799892