Mining rights provided by Govt will not fall under category of ‘Support Services’

Mining Engineer Vs Commissioner of GST & Central Excise (CESTAT Delhi) Conclusion: Service of granting of mining rights provided by the Government would not fall under the category of ‘support services’ and after 01.04.2016 the liability was always cast upon the service recipient and the confusion created by the definition of “support service” was removed and the sanctity of negative list which comprises of services rendered for the public by Government and local authority was retained. Held: Assessee-Department of the State Government of Rajasthan, was issued show ...