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Service Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Levy of Service Tax - reverse charge mechanism - lease of mine ...

Service Tax

January 25, 2024

Levy of Service Tax - reverse charge mechanism - lease of mine and assignment of right to use of natural resources - The payment of Royalty, FDT and other applicable taxes/charges by the buyers of the iron ores to the Monitoring Committee, as per the price of iron ore purchased in auction, would not be held to be liable to Service Tax and hence, the buyer i.e., the appellant herein, could not be held to be the service recipient from the State Government for the purposes of liability to Service Tax. - AT

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