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TMI Blog2020 (11) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... approach the appropriate forum under the provisions of law, but the pre-condition of entertaining the appeal is to deposit 75% of the demanded amount, which will cause prejudice to the petitioner. Therefore, the petitioner has approached this Court by filing the present writ petition. As the matter is pending before the Apex Court for adjudication, whether service tax is leviable on the royalty collected from the petitioner for winning of minerals and, as such, an interim order has been passed by the Apex Court to that extent, it is open to the petitioner to bring all these facts before the appellate forum by filing interlocutory application seeking waiver of pre-deposit of the amount for entertaining the appeal. If such application is f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate General Goods and Service Tax Intelligence, Bhubaneswar in order to make an enquiry summoned the petitioner and a statement was recorded on 12.03.2018 wherein the petitioner ad mitted that the petitioner is a lessee and in terms of the lease, it has been granted right to extract ores from the mine and remove the same. Against such removal of ores outside mine area, the petitioner is liable to deposit statutory dues including the royalty. Basing on the above admission, opposite party no.2 came to a conclusion that grant of right to mine is a service rendered to the petitioner by the Government of Odisha in terms of Section 66D of Chapter V of the Finance Act, 1994 effective from 01.04.2016 read with circular No.192/02/2016-ST dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 in respect of any mineral removed or consumed by the holder of a mining lease from the leased area at the rate specified in the Second Schedule. Therefore, royalty is price of winning minerals from the land and represents the State s share in such minerals and that there is no element or provision of any service by the State in this respect and the levy of service tax is clearly ultra vires of the Act. It is further contended that the question of mining royalty whether a tax or not is pending before the larger Bench of Nine Judges of the Hon ble Apex Court in the case of Mineral Area Development Authority v. Steel Authority of India, (2011) 4 SCC 450 . It is further contended that a Seven Judges Bench of the Hon ble Apex Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter, as the matter is pending before the Apex Court for adjudication, whether service tax is leviable on the royalty collected from the petitioner for winning of minerals and, as such, an interim order has been passed by the Apex Court to that extent, it is open to the petitioner to bring all these facts before the appellate forum by filing interlocutory application seeking waiver of pre-deposit of the amount for entertaining the appeal. If such application is filed, the appellate authority shall consider the same taking into consideration the orders passed by the Apex Court and pass appropriate order in accordance with law. Needless to say that the petitioner shall prefer appeal before the appellate authority within a period of 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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