Royalty is not a tax but a contractual payment
Last updated: 25 March 2025
Court :
Chhattisgarh High Court
Brief :
The Hon'ble Chhattisgarh High Court in Mahesh Sharma v. Union of India [Writ Petition Tax No. 151 of 2024 dated August 02, 2024] dismissed the writ petition challenging the Show Cause Notice ("SCN") demanding service tax on royalty. The court relied on the Supreme Court's ruling in Mineral Area Development Authority v. Steel Authority of India [Civil Application Nos. 4056-4064 of 1999 dated July 25, 2024] and held that royalty is not a tax but a contractual payment.
Citation :
Civil Application Nos. 4056-4064 of 1999 dated July 25, 2024
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Bimal Jain
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