9911796707
TMI Blog2024 (2) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... 630, 5632, 5831, 5832, 5833, 5836, 5838, 5944, 5949, 5953, 5957, 6059, 6061, 6066, 6067, 6071, 6228, 6232, 6234, 6237, 6441, 6447, 6755, 6759, 6764, 6879, 6910, 6914, 6917, 6921, 6924, 7197, 7202, 7454, 7458, 7463, 7465, 7854, 8352, 8447, 8448, 8450, 8452, 8454, 9105, 9111, 9115, 9118, 9122, 9262, 9265, 9268, 9270, 9272, 9275, 9278, 10430, 10433, 10435, 10437, 10441, 10677, 10680, 10681, 10683, 10684, 10687, 10707, 10765, 10771, 10775, 10779, 11249, 11256, 11259, 12703, 12705, 12708, 12709, 12710, 12711, 12715, 14063, 14073, 14070, 14076, 14080, 16623, 16626, 16637, 16639, 16642, 17726, 17729, 17731, 17735,19309, 19312, 19316, 19322, 19325, 19443, 19445, 19450, 22987, 22991,22995, 22997, 22998, 22999, 29023, 29025, 29027, 29028, 29029, 2951 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27, 10631, 10632,10656, 10707, 10710, 10713, 10715, 10718, 10719, 10720, 10722, 11109, 11130, 11132, 11138, 11141, 11142, 11143, 12490, 12492,12495, 12497, 12499, 12500, 12501, 12502, 12503, 12504, 12506, 12507, 12512, 12515, 13700, 13701, 13703, 13704, 13708, 13709, 13710, 13711, 13716, 13717, 15924, 15934, 15939, 15943, 15948, 16823, 16825, 16828, 16831, 16832, 18561, 18562, 18568, 18569, 18574, 18575, 18580, 18583, 18587, 18589, 18697, 18698, 18699, 18700, 18701, 18703, 22493, 22498, 22501, 22503, 28603, 28604, 28606, 28608, 28611, 29137, 29139, 29159, 29164 of 2023 Honourable Mr. Justice R. Mahadevan And Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr. B. Raveendran For the Respondent : Mr.Haja Nazirudeen, Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2017 - Central Tax (Rate) dated 28.06.2017 came to be issued. Sl.No.17 of the said Notification refers to Heading 9973, in this entry, sub item (vi) refers to leasing or rental services with or without operator. The rate is the same as applicable to goods. There is an Annexure to the said Notification, which sets out the "Scheme of Classification of Services", Sl. No.257 of the Annexure to the Notification refers to Chapter 997337 - "licensing services for the right to use minerals including its exploration and evaluation". The validity of this notification is under challenge. 5. The Central Board of Indirect Taxes and Customs (CBIC), formerly known as Central Board of Excise and Customs (CBEC) has issued order/circular dated 06.10.2021 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Constitution Bench of Nine Judges by order dated 30.03.2011 in Mineral Area Development Authority Vs. Steel Authority of India [2011 (4) SCC page 450]. 7. Levy of tax on royalty has been the subject of controversy even under the Finance Act, 1994. The authorities levied Service Tax on royalty which was upheld by the Rajasthan High Court. The matters were carried in appeal(s) to the Apex Court and an order of interim stay was granted by the Hon'ble Supreme Court in Udaipur Chamber of Commerce and Industry Vs. Union of India [2018 (10) GSTL J167] vide order dated 11th January, 2018 on a challenge to the judgment of the High Court of Rajasthan. Subsequent thereto, with the introduction of GST, tax was levied on royalty. The same was cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed on mining land on account of List II Entry 50 and its interrelation with List I Entry 547 3. What is the meaning of the expression "Taxes on mineral rights subject to any limitations imposed by Parliament by law relating to mineral development" within the meaning of Schedule VII List II Entry 50 of the Constitution of India? Does the Mines and Minerals (Development and Regulation) Act, 1957 contain any provision which operates as a limitation on the field of legislation prescribed in List II Entry 50 of the Seventh Schedule of the Constitution of India? In particular, whether Section 9 of the aforementioned Act denudes or limits the scope of List II Entry 50? 4. What is the true nature of royalty/dead rent payable on minerals prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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