2025 (12) TMI 1863

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st the appellant is that he has not paid the service tax under the Reverse Charge Mechanism on Royalty paid to the Government. The plea taken by the appellant is that they had entered into the Mining Lease Agreement prior to 01.04.2016 and therefore, they are entitled to the benefit as provided in the provisions of section 66D of the Finance Act, 1994. However, we find that the Mining Lease Agreements were neither placed before the adjudicating authority nor before the first appellate authority and in that view the matter needs to remanded back to consider the lease agreements and decide the issue inconformity with the decisions as referred to by Ms. Shradha Sareen, learned counsel for the appellant, the details whereof are as under: ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d is not sustainable as the service was received prior to 01.04.2016, when such services from the Government were not subject to tax. 15. The charging provision prescribing levy of tax is section 66B of the Finance Act and it is as follows: "66B. There shall be levied a tax (hereinafter referred to as the service tax at the rate of fourteen percent on the value of all services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed." 16. Thus, for the purpose of levying service tax, the taxable event is construed as the time when the service is provided or agreed to be provided. ....