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2022 (1) TMI 1274 - SCH - Service TaxMining lease - levy of service tax - royalty - whether the royalty under the Act of 1957 is a “consideration” or not and further if that is “consideration”, then what would be the effect pertaining to payment of service tax? - HC [2017 (10) TMI 975 - RAJASTHAN HIGH COURT] held that There is no transfer of immovable property too as the lease granted is only to excavate mineral from the leased area and that activity at the most can be physical `transfer of property by its “renting” as prescribed under Section 65(90a) of the Act of 1994, but not the transfer of title in immovable property - HELD THAT:- The petitions under Article 32 of the Constitution should not be entertained, in the first instance before this Court. The petitioners have an alternate and efficacious remedy of moving the concerned High Courts under Article 226 of the Constitution - Petition dismissed. Demand of Service Tax - royalty payable under the Rajasthan Minor Mineral Concession Rules, 2017 - HC M/S MATESHWARI MINERALS, KSHITIJ KUMAR CHOUDHARY S/O SHRI SURYAPAL CHOUDHARY VERSUS UNION OF INDIA, NEW DELHI, THE DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE, JAIPUR. [2021 (7) TMI 1379 - RAJASTHAN HIGH COURT] dismissed the application - HELD THAT:- List the Special Leave Petitions for final disposal on 22 February 2022. Levy of service tax on Royalty - rule 64D of the Mineral Concession Rules - HC [2018 (9) TMI 1522 - GUJARAT HIGH COURT] held that at this stage the interests of both the sides can be duly protected if similar relief as granted by the Supreme Court is granted subject to the members of the petitioner associations filing undertakings to the effect that if ultimately they do not succeed in the petitions they shall pay the service tax on the royalty - HELD THAT:- List the Special Leave Petitions on 17 January 2022.
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