TMI Blog2020 (10) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel for the petitioner contended that the petitioner has no objection to approach the appropriate forum under the provisions of law, but the pre-condition of entertaining the appeal is to deposit 75% of the demanded amount, which will cause prejudice to the petitioner. Therefore, the petitioner has approached this Court by filing the present writ petition. Petition disposed off. - W.P.(C) No.15921 of 2020 - - - Dated:- 22-10-2020 - HON BLE THE CHIEF JUSTICE MR. MOHAMMAD RAFIQ AND HON BLE DR. JUSTICE B.R. SARANGI Mr. A.K. Mohanty : For the Petitioner Mr. T.K. Satapathy : For the Opp. Parties ORDER Heard learned counsel for the parties by video conferencing mode. Lal Traders Agencies Pvt. Ltd, a privat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite party no.2 came to a conclusion that grant of right to mine is a service rendered to the petitioner by the Government of Odisha in terms of Section 66D of Chapter V of the Finance Act, 1994 effective from 01.04.2016 read with circular No.192/02/2016-ST dated 13.04.2016 issued by opposite party no.3 and accordingly, it was proposed to levy on the petitioner for winning of minerals on different heads, namely, royalty, contribution to District Mineral Fund, contribution to National Mineral Exploration Fund and User Fees for the period from 01.04.2016 to 30.06.2017, and directed that the petitioner is liable to pay Service Tax at the rate of 14% and applicable Cess amount. Since the petitioner did not pay the said amount, show-cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is pending before the larger Bench of Nine Judges of the Hon ble Apex Court in the case of Mineral Area Development Authority v. Steel Authority of India, (2011) 4 SCC 450. It is further contended that a Seven Judges Bench of the Hon ble Apex Court in the case of India Cement Ltd. v. State of Tamil Nadu, (1990) 1 SCC 12 already held that mining royalty is a tax. Therefore, again service tax cannot be imposed on mining royalty. He has also relied upon the orders passed by the Apex Court in Special Leave to Appeal (C) No.37326 of 2017 dated 11.01.2018, Special Leave to Appeal (C) No.3150 of 2018 dated 05.02.2018, order dated 15.01.2020 passed in batch of cases and contended that this Court should entertain this writ petition and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority shall consider the same taking into consideration the orders passed by the Apex Court and pass appropriate order in accordance with law. Needless to say that the petitioner shall prefer appeal before the appellate authority within a period of 15 days from today. If such appeal along with interlocutory application is filed, the same shall be considered and disposed of by the appellate authority by passing a reasoned and speaking order in accordance with law after affording opportunity of hearing to the parties. Accordingly, the writ petition stands disposed of. As COVID-19 pandemic situation is continuing, learned counsel for the petitioner may utilize the soft copy of this order available in the High Court s website or pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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