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2017 (9) TMI 1330 - HC - Service TaxChallenge to the communication from the department regarding tax liability - Royalties - mining services - N/N. 30/2012 ST dated 20.06.2012 as amended by N/N.18/2016 ST dated 01.03.2016 - Held that: - If the Union of India has thought it proper to impose service tax by these Notifications referred, even on the Government Undertakings or Local Authority, such Organizations cannot claim exemption or immunity from such payment of tax on their own, nor they can refuse to appear before the concerned competent authority and make out their case - Such an attitude on the part of the Government Undertakings to take the cause straightaway before the Court of law, without even getting the claim adjudicated by the competent authority of the Respondent Department, is indeed unfortunate and deserves to be deprecated. This Court does not find any material on record to hold that the petitioner is not liable to pay Service Tax ex-facie but, on the contrary, the Notifications referred to in the impugned communication prima facie, may enjoin the said liability of Service Tax on the petitioner company. The exigibility of the Service Tax on the petitioner company on such Royalties paid by the petitioner company to the State of Karnataka, at this stage and would dismiss this petition as premature - petition dismissed - decided against petitioner.
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