2021 (6) TMI 1083

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..... .5 of Notification No.13/2017-Central Tax (rate) dated 28.06.2017 - HELD THAT:- Although the matter relates to challenge to a show-cause notice and in very rare cases this Court would interfere at the initial stage, we are of the opinion as the very incidence of tax on royalty/seigniorage charges is in question, we are inclined to entertain the writ petition. Post on 09.08.2021. - WRIT PETIT .....

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..... t is also contended that the issue of imposition of service tax upon royalty on mining leases has been stayed by the Hon ble Apex Court in Special Leave to Appeal (C) No.37326 of 2017. Learned Government Pleader for Revenue submits that only a show-cause notice has been issued with regard to the tax payable under the GST regime for services rendered to the petitioner by the State for extraction .....

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