2023 (9) TMI 81 - SCH - Service Tax

Non-payment of service tax - amount paid to the Government or a local authority towards periodical charges for assignment of right to use of natural resource or quarry sand from the allotted mines - point of taxation rules - reverse charge mechanism - HELD THAT - There are no ground to interfere with the impugned Order where CESTAT held that in order to determine whether levy of services tax is applicable on a particular activity, it is necessary to determine the point of time when such activity is provided or agreed to be provided and since the agreements between the appellant and the State Government regarding grant of mining right were executed prior to April 01, 2016, on which date the transaction in mining of right to use natural resources became taxable, the appellant would not be liable to pay the service tax. Appeal dismissed.

Summary

The Supreme Court of India dismissed the Civil Appeal as they found no grounds to interfere with the impugned Order dated 09-05-2023 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, Principal Bench in Service Tax Appeal No. 54002/2018.