Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

Levy of Service Tax and / or GST on royalty and District Mineral ...

GST

April 28, 2022

Levy of Service Tax and / or GST on royalty and District Mineral Fund (DMF) - royalty for grant of mining lease - royalty has been considered to be a tax or profit pendre - As such, there shall be stay of recovery of GST for grant of mining lease/ royalty/DMF from the petitioners till further orders. However, the Revenue is not restrained from conducting and completing the assessment proceedings. - HC

View Source

 


 

You may also like:

  1. Goods Transport Agency Services - delivery of food grains as per direction of the District Supply Officer/District Collector, Latur, under P.D.S. scheme - No service tax...

  2. Refund of Service Tax - input services used for export of goods - service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST -...

  3. Classification of product - rate of tax - Energy-G premium oil - Correct HSN Code of "Energy-G premium Oil" is HSN 1518

  4. Abatement of value of material - N/N. 12/2003-ST dated 20th June 2003 - discharge of VAT liability would preclude the levy of service tax on the value of those goods

  5. Levy of Entertainment tax - Valuation - consideration towards the services excluding the service tax component or on both - No proof is available on records to show that...

  6. Job Work - Ntf No. 8/2005-S.T. - for claiming or denying the benefit of the notification, the assessee should be held to have provided the taxable service - Stay granted - AT

  7. Valuation of supply - mining services - The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration...

  8. Valuation - Sales tax / Service Tax in J&K - inclusion of service tax in the gross turnover for the purpose of levy of Sales Tax / TDS - Relief granted to the petitioners - HC

  9. CENVAT credit - t credit cannot be availed on the capital goods received before the service became taxable under the Finance Act, 1994 - AT

  10. Valuation - coal excavated from the Mine - The amounts towards Royalty, MMDR, DMF Fund and Reserve Price, payable and paid by KPCL directly to the concerned Governmental...

 

Quick Updates:Latest Updates