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OthersArticle·1 September 2026

CESTAT says Taxable Event is the grant of mining rights

By J the App

Executive Summary

Usha Martin's 2005 mining lease preceded the 1 April 2016 levy on Government services. CESTAT held that the taxable event was the grant of mining rights, not the subsequent payment of royalty, and therefore set aside the ₹7.14 crore Service Tax demand, interest and penalty.

Domain | IDT | Service Tax | Regulatory

The Position

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