Mahesh Sharma Vs Union of India
Date: August 1, 2024
Court: High Court
Bench: Chhattisgarh
Type: Writ Petition
Judge(s)/Member(s): Ravindra Kumar Agrawal
Subject Matter
Royalty is not classified as a tax but rather as a contractual consideration paid by a mining lessee to a lessor for the right to extract minerals
Summary
In this case, petitioner Mahesh Sharma challenged an SCN dated October 20, 2021, issued by the revenue department demanding payment of service tax amounting to ₹36,000, which included Swachh Bharat Cess and Krishi Kalyan Cess. The petitioner asserted…