CESTAT Quashes Service Tax Demand as No Mining Licence or Royalty Payment Was Proved

J.K. Engicon Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) J.K. Engicon Private Limited and JK & BSECPL (JV) filed appeals before the CESTAT Kolkata against orders confirming service tax demands under the Reverse Charge Mechanism (RCM) on amounts described as “Royalty on Mineral” in their accounts. As both appeals involved an identical issue, they were heard and decided together. The first appellant, JK & BSECPL (JV), was engaged in providing works contract services relating to roads and bridges, which were fully exempt from service tax. It acted as a su...