2026 (8) TMI 1308

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....radha Sareen, Advocate Present for the Respondent: Shri Kuldeep Rawat, Authorised Representative ORDER P. V. SUBBA RAO M/s Sayara Mines and Minerals [Appellant] filed this appeal to assail the order in appeal dated 16.05.2024 passed by the Commissioner(Appeals) in which he upheld the order in original dated 15.06.2022 passed by the Deputy Commissioner confirming the proposal to demand ....

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....o longer res integra and it has been decided by a decision Bench of this Tribunal in Service Tax Appeal No. 54002 of 2018 Principal Commissioner, CGST & Central Excise vs. S.R. Traders- (2023) 10 Centax 253, that no service tax needs to be paid if the grant of mining rights by the State Government was given before 01.04.2016. In that order, this Tribunal relied on the previous order of this Tribun....

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....urt. This appeal was decided by the Supreme Court by order date 22 August, 2023 as follows: "1. Delay Condoned. 2. Having heard learned counsel appearing for the appellant at a considerable length and after carefully perusing the material available on record, we do not find any ground to interfere with the impugned order dated 09.05.2023 passed by the Customs, Excise and Service ....