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1. Classification of service - Mining lease - services of right to use natural resources - GST on Dead rent / Royalty / Surface rent - provisions of reverse charge...

2. Levy of GST - lease of land for mining - ‘licensing services for the right to use minerals including its exploration and evaluation - Both these amounts are paid in...

3. Levy of Service Tax and / or GST on royalty and District Mineral Fund (DMF) - royalty for grant of mining lease - royalty has been considered to be a tax or profit...

4. Lease Agreement - Transfer of Property - Appellant argued that the clause in the lease agreement only applies to voluntary transfers, not to mergers or amalgamations -...

5. Classification of services - Leasing - Royalty - exploration of natural resources - This activity of payment of lease charge/ dead rent/ royalty is towards the supply of...

6. Supply of Tangible Goods Service - lease agreement - acquiring CESSNA make air craft on lease - After analyzing the lease agreement and legal provisions, the Tribunal...

7. Classification of service - royalty - mining lease - RCM - the contribution made by M/s NMDC to DMF and NMET merits treatment as mining royalty in the course or...

8. Classification of services for which royalty paid - Rate of GST - appellant is required to pay Royalty to the Government of Gujarat by calculating an amount per Metric...

9. Levy of service tax / GST on royalty - scope of the term "taxable service" - royalty in quarrying stones - While the revenue is not restrained from conducting and...

10. Classification of service - loading agreement for loading of coal from coal face into tipper trucks - service is not classifiable under mining service - AT

11. GST is applicable on mining lease payments, including royalty, payable to the Government of Rajasthan under reverse charge mechanism (RCM) at 18% (9% CGST and 9% SGST)....

12. Classification of services - services of construction of the R&R Colony supplied by the Applicant - The construction of R&R colony service is not in any way in...

13. Classification of supply - supply of services or not - pallets, crates and containers leased by CHEP India Private Limited located and registered in Karnataka to its...

14. Classification of service - The CESTAT concluded that, the activities under the Raising Agreement were comprehensive, extending beyond mere production or processing of...

15. Classification - Grant of mining lease for extracting Mineral called “BLACKTRAP” - payment of rent/royalty is for license given to extract minerals and the amount of...