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2018 (9) TMI 1522 - HC - Service TaxLevy of service tax on Royalty - rule 64D of the Mineral Concession Rules - It was submitted that the issue regarding royalty being a tax and therefore, not being amenable to service tax as well as other issues raised in the present petition have not been raised before the Rajasthan High Court and hence, the same have not been considered in the case of Udaipur Chambers of Commerce and Industry v. Union of India [2017 (10) TMI 975 - RAJASTHAN HIGH COURT]. Held that:- This court is of the view that at this stage it is not necessary to enter into the merits of the submissions advanced by the learned counsel for the petitioner on issues which were not raised before the Rajasthan High Court in the above referred decision. In the light of the fact that the Supreme Court in the appeal preferred against the decision of the Rajasthan High Court has been pleased to protect the appellants therein, 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. Issue RULE.
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