2017 (8) TMI 1632 - HC - Service Tax

Seeking interim protection staying proceedings - alleged evasion of service tax on account of non-payment of service tax on royalty - HELD THAT - The stay will continue. In addition there will be a stay imposing service tax on royalty required to be paid or deposited under Section 9 of the Mines and Minerals(Development and Regulation) Act 1957. This order will not come in the way of the Revenue from conducting and completing its assessment and enquiry. Liberty to the Revenue to apply once the assessment is over.

Summary

The Bombay High Court granted stay on proceedings under the Finance Act, 1994 for alleged evasion of service tax on royalty. Stay also imposed on service tax required under Mines and Minerals Act. No fixed returnable date, parties can apply as needed.