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2021 (6) TMI 1083 - HC - GSTLevy of service tax - royalty/seigniorage charges since royalty on mining leases - definition of supply as per entry No.17 of Notification No.11/2017-Central Tax (rate) dated 28.06.2017 read with Entry No.5 of Notification No.13/2017-Central Tax (rate) dated 28.06.2017 - HELD THAT:- Although the matter relates to challenge to a show-cause notice and in very rare cases this Court would interfere at the initial stage, we are of the opinion as the very incidence of tax on royalty/seigniorage charges is in question, we are inclined to entertain the writ petition. Post on 09.08.2021.
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