CESTAT Quashed Service Tax Demand Since Mining Lease Is Exercise of Sovereign Right

Mining Engineer Vs Commissioner of CGST (CESTAT Delhi)

The appeal was filed by the appellant, a Mining Engineer from the Department of Mines & Geology, Rajasthan, against Order-in-Original dated 30.07.2019, by which a service tax demand of ₹3,47,87,620/- along with interest and penalty was confirmed. The demand arose from a show cause notice dated 23.10.2018 issued by the department.

The appellant is engaged in granting mining leases for extraction and sale of minerals in Bharatpur district, Rajasthan, and is also responsible for collection of statutory levies such as

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