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TMI Blog2022 (10) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... t The royalty being consideration certainly places assignment of right to use natural resources deposited in the leased area as a service as defined under Section 65-B(44) of the Act of 1994, according to which, any activity carried out by a person for another for consideration is a service. The prayer of the petitioners to entertain the petition on the same issue on the basis of interim order passed in the case of Shree Basant Bhandar INT Udyog Vs. Union of India [ 2022 (7) TMI 565 - RAJASTHAN HIGH COURT ] and similar interim orders passed in other cases cannot be accepted. Once we are faced with final order passed on one hand and interim orders on the other, we have to follow the final verdict of Co-ordinate Bench of this Court. Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... of mining rights under the GST law and to read down Entry No. 5 of Notification No. 13/2017-CT(Rate) dated 28.06.2017 and Entry No. 5 of Notification No. F.12(56)FD/Tax/2017-Pt.-I-51 dated 29.06.2017 to hold that grant of mineral exploration and mining rights are not covered within the scope of supply of services under the GST law. Consequential prayer of quashing notice dated 30.03.2022 for non-deposit of tax has also been sought. In D.B. Civil Writ Petition No. 5199/2022, the petitioners have prayed for declaration that GST is not leviable on the mining royalty/dead rent. Prayer for quashing Circular No. 164/20/2021- GST dated 06.10.2021 to the extent it relates to applicability of GST on the mining royalty/dead rent has also been made. Petitioners have also prayed for quashing of summons/notices and all proceedings initiated with respect to levy of GST on mining royalty/dead rent. Prayer has also been made for quashing Circular No. 192/02/2016-Service Tax dated 13.04.2016 to the extent it relates to applicability of service tax on mining royalty/dead rent. The petitioner has also prayed for a declaration that GST is not leviable on the contribution to District Mineral Fund Trus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nother (D.B. Civil Writ Petition No. 14578/2016 and batch of writ petitions); order dated 26.07.2021 passed by the Division Bench of this Court in the case of M/s Mateshwari Minerals & Another Vs. Union of India & Another (D.B. Civil Writ Petition No. 7650/2021); Order dated 17.12.2021 passed by the Division Bench of this Court in the case of M/s Shivalik Silica Vs. Union of India & Others (D.B. Civil Writ Petition No. 14849/2021) and order dated 28.04.2022 passed by the Division Bench of this Court in the case of Rajasthan Small Mines (Cheja Patthar) Lease Holders Association & Others Vs. State of Rajasthan & Others (D.B. Civil Writ Petition No. 5199/2022). 3. On the other hand, learned counsel appearing on behalf of the respective petitioners would submit that the order passed by this Court in the case of Udaipur Chambers of Commerce and Industry & Others Vs. The Union of India & Another (supra) has been challenged in the Hon'ble Supreme Court by filing SLP. It is further submitted that in that case, recovery has been stayed. Learned counsel for the petitioners would further submit that in other cases also, where the order has been challenged, in some of the cases, interim prote ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atch of writ petitions have been dismissed by the Division Bench of this Court at Principal Seat Jodhpur vide order dated 24.10.2017. Relying upon the aforesaid decision, D.B. Civil Writ Petition No. 7650/2021, M/s Mateshwari Minerals & Another Vs. Union of India & Another, involving identical challenge, has also been dismissed. Another petition, i.e., D.B. Civil Writ Petition No. 14849/2021, M/s Shivalik Silica Vs. Union of India & Others has also been dismissed vide order dated 17.12.2021 relying upon the decision in the case of Udaipur Chambers of Commerce and Industry & Others Vs. The Union of India & Another (supra). In another writ petition, i.e., D.B. Civil Writ Petition No. 5199/2022, Rajasthan Small Mines (Cheja Patthar) Lease Holders Association Vs. State of Rajasthan & Others, the relief, insofar as challenge to leviability of GST on royalty is concerned, has already been rejected relying upon the decision in the case of M/s Shivalik Silica Vs. Union of India & Others (supra). As ordered earlier, this petition will survive adjudication only in respect of other reliefs. 8. It would, thus, be clear that consistent view has been taken by this Court in large number of cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal hearing." 12. Though the orders passed by this Court in the cases referred to above repelling challenge to leviability of GST on royalty have been assailed by filing SLPs before the Hon'ble Supreme Court, learned counsel appearing on behalf of all the parties do not dispute that the issue has not been decided by the Hon'ble Supreme Court and learned counsel for the parties have also brought to our notice that the issue as to whether royalty is in the nature of tax has been referred by the Hon'ble Supreme Court for consideration by the Bench of nine-Judge in the case of Mineral Area Development Authority etc. & Others Vs. M/s. Steel Authority of India and Others (2011) 4 SCC 450. 13. In view of above consideration as also relying upon the decision of this Court in the cases of Udaipur Chambers of Commerce and Industry & Others Vs. The Union of India & Another (supra); M/s Mateshwari Minerals & Another Vs. Union of India & Another (supra); M/s Shivalik Silica Vs. Union of India & Others (supra) and Rajasthan Small Mines (Chejapatthar) Lease Holders Association Vs. State of Rajasthan & Others (supra), D.B. Civil Writ Petition No. 8109/2022, 6391/2022 and 9534/2022 are dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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