2026 (10) TMI 116

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....CAL) Present for the Appellant : Shri Tanuj Agarwal, Advocate Present for the Respondent : Shri Rajeev Kapoor and Shri Shashank Yadav, Authorised Departmental Representatives ORDER ASHOK JINDAL: The appellant has filed this appeal. 2. The issue is to be decided by this Tribunal is that whether the appellants are liable to pay service tax under reverse charge mechanism on royalty ....

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....& Central GST, Jabalpur, Service Tax Appeal No. 55131 of 2023 d) d) Madhya Pradesh State Mining, Corporation Ltd. Versus Principal Commissioner of CGST & Central Excise, Bhopal (2023) 10 Centax 253 (Tri.-Del) [24-04-2023] e) CESC Ltd. V/s The Commissioner of Central Tax, CGST & Central Excise, Kolkata (Service Tax Appeal No. 75260 of 2023) f) M/s. National Aluminium Comp....

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....inance Act, 1994. Therefore, the appellant is directed to produce the mining lease agreement within seven days before the adjudicating authority to examine whether the mining lease agreements have been executed prior to 01.04.2016 or not? 5. If the mining lease agreements were executed prior to 01.04.2016, the appellant is not liable to pay service tax. Consequently, no penalty is imposable on ....