Validity of Show Cause Notice (SCN) - service tax is leviable on ...

High Court Allows Adjudication on Service Tax for Mining Royalties Amid Pending Supreme Court Decision.

March 31, 2022

Case Laws     Service Tax     HC

Validity of Show Cause Notice (SCN) - service tax is leviable on royalty paid on mining operations or not - issue is pending before the larger bench of the Supreme Court in a reference to 9 judge bench - If all the proceedings are stayed awaiting the reference judgment even before the adjudication has been completed, there is serious apprehension of the evidence and materials getting lost. We would therefore not like to stop the department from even carrying out the adjudicating process on the petitioner’s expectation that the larger bench of 9 judge may reverse the decision in the case of Kesoram Industries. - HC

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