2021 (6) TMI 1083

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....Proceedings taken up through video conferencing) Sri N.Vijay, learned counsel appearing for the petitioner, submits that the authority does not have jurisdiction to impose tax under reverse charge mechanism on royalty/seigniorage charges since royalty on mining leases would not fall within the definition of supply as per entry No.17 of Notification No.11/2017-Central Tax (rate) dated 28.06.2017 r....