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Service Tax - Highlights / Catch Notes

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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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