https://www.taxtmi.com/caselaws?id=800173 Royalty paid under mining lease agreements executed before 1 April 2016 is not liable to service tax under the reverse charge mechanism under the negative-list regime, and no penalty is imposable. The execution date of each mining lease agreement is material to determining the exclusion. Where agreements were not produced before the lower authorities, factual verification of their execution dates is necessary before service tax liability and penalty can be determined. en-us Thu, 10 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800173 Royalty paid under mining lease agreements executed before 1 April 2016 is not liable to service tax under the reverse charge mechanism under the negative-list regime, and no penalty is imposable. The execution date of each mining lease agreement is material to determining the exclusion. Where agreements were not produced before the lower authorities, factual verification of their execution dates is necessary before service tax liability and penalty can be determined. Case-Laws Service Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800173