Mining lease - levy of service tax - The tile of the mining area ...
Service Tax Levied on Mining Lease: State Retains Title, Minerals Not Classified as Goods.
October 26, 2017
Case Laws Service Tax HC
Mining lease - levy of service tax - The tile of the mining area admittedly retains with the State even on execution of mining lease to excavate mineral from the leased area - The assignment of right to use any natural resource i.e. mineral cannot be treated as a goods - HC
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