SC Transfers Service Tax on Royalty & DMFT Cases to Avoid Conflicting HC Rulings

Union of India & Anr Vs India Cements Limited ETC (Supreme Court of India) The Supreme Court has consolidated several cases from different High Courts to address a common legal question: the levy of service tax on royalty, District Mineral Foundation Trust (DMFT), and National Mineral Exploration Trust (NMET) payments. The Union of India had filed three transfer petitions to move these cases to the Supreme Court to avoid conflicting judgments and ensure a consistent legal outcome. The first two petitions were filed to transfer W.P. No. 31936 of 2022 (M/s. The India Cements vs. The Deputy D...