Solutions & Cases

Our Case
  • Mining of Mineral, Oil or Gas Service Tax Online

    Service Tax: Mining of mineral, Oil or Gas services: Intervention in appeal : The decision of Hon'ble Supreme Court in the case of UPSRTC is applicable to the present case. In that case also, the Service Tax demand was made on private bus owners who had rented the buses to UPSRTC and UPSRTC wanted to intervene on the ground that if the private bus owners were held liable to pay Service Tax,

  • Service Tax on Mining Royalty TaxGuru

    13/11/2019· Under reverse charge, business houses have to pay Service Tax on the amount of mining royalty paid to the Government. Many taxpayers have not paid the service tax on mining royalty under reverse charge as there are perennial issues to be resolved to levy the service tax even though the levy itself is gone 2 years back. All the mining companies, Government Corporations engaged in mining are paying huge royalties to the Government for running quarrying operations. The service tax

  • Service tax on Mining service TaxGuru

    26/03/2011· Mining Service- Applicability of Service Tax on activities undertaken in mining sector before 1-6-2007– Vide appropriate entry in the Finance Act, 2007,’service provided by any person to any person in relation to mining of minerals, oil or gas’ has been comprehensively brought under the ambit of service tax with effect from 1.6.2007. However, for the prior period, certain disputes relating to

  • service tax on crushing of minerals under service tax

    Service Provider Equipment in Providing a Service Is Not a "Product" Under the Rules. Equipment manufactured, Definition of "Mineral Mineral Crushing Services Saudi ondawireless.ru. Home >> Processing Plant >> service tax on crushing of minerals under service tax, primary zirconium deposit crusher mineral processing system. konw more .

  • Landmark Service Tax Judgment Mining of Mineral, Oil or

    Mining Service: Prior to 1.6.2007 tax barred by limitation and also not covered under Mining Service: From 1.6.2007 tax payable under Mining Service: After 16.5.2008 the service falls under Supply of Tangible Goods as legal right is not given while transferring property. STO 2012 CESTAT 553 ; Business Auxiliary Service v/s Mining Service: The activity of benefication/washing of coal is a part


    Service tax has been imposed on Mining Services i.e., services outsourced for mining of minerals, oil or gas by the Finance Act, 2007 as a separate taxable service with effect from a 1st June, 2007 vide Notification No. 23/2007-ST dated 22.05.2007. The gross amount charged by or gross consideration received by any person being service provider from any other person in relation to mining services of minerals, oil or gas shall be chargeable to service tax.

  • Miners brace for start of the minerals tax-1 crusherkingdom

    01/07/2012· The controversial tax comes into force with not even the country’s best tax experts knowing how to accurately assess a company’s liability because of what they claim is a lack of guidance by the Australian Taxation Office.manganese ore mining equipment Along with the carbon tax, which also takes effect from tomorrow, the industry, which contributes about $140 billion a year to the economy

  • GST on Services of Crushing of Whole, Unpolished Grain

    10/12/2020· Recently it is a matter of contention between the GST Intelligence and The Flour Mills whether ‘Crushing of whole, unpolished Grain” service provided to Governments shall be liable to GST as a supply of services or not. In this regard, the following are the legal submissions of the author on the basis of the various rulings and facts –.

  • Minerals Taxation and GIS Services Department of

    The Department of Revenue maintains two branches to handle the assessment of unmined minerals: the Unmined Coal Property Tax Branch and the Minerals Valuation Branch for all other minerals including, but not limited to oil, gas, limestone, clay, sand and gravel. Please select the appropriate branch to access information regarding the type of minerals that you are needing. On the appropriate page you will find the most up to date statutes, tax

  • Mineral mining rights liable to GST: AAR The Economic

    25/09/2018· The AAR held that such rights granted by the government would qualify as a service liable to tax at the rate applicable to the supply of the mineral being mined, which is 5% in the present case.

  • 23VAC10-210-960. Mining and mineral processing.

    When a single item of tangible personal property is used in two different activities, one of which constitutes direct use in mining or mineral processing (exempt) and the other of which constitutes a taxable activity, the sales and use tax shall apply in full when the preponderance of the item's use (fifty percent or more) is in taxable activities. Likewise, the item will be totally exempt from the tax if the

  • Mining Tax Recommendations Tax Services Deloitte

    In terms of the MPRDA,taxpayers seeking to acquire mineral rights are required to sign a Social and Labour Plan (SLP) in terms of which the mineral right holder is required to assist local mining communities with infrastructure and other social amenities. The challenge with the SLP is that where infrastructure is built for the benefit of non-employees, such expenditure is treated as non-deductible capital expenditure for income tax


    If tax is levied directly on personal or corporate income, then it is a direct tax. If levied on the price of a good or service, then it is called an indirect tax, a consumption tax. The purpose of taxation is to generate revenue and finance government expenditure. Taxation in Nigeria falls under the concurrent list. The Federal,

  • Management service fees are not taxable as FTS under the

    Minerals Pvt. Ltd.3 has applied the MFN clause under the Netherlands tax treaty and observed that the meaning of the term ‘make available’ under the Netherlands tax treaty enables the person acquiring the service to apply technology contained therein’ under the Singapore tax treaty. Similarly, various decisions4 applied the MFN clause

  • CBEC issues clarifications on various issues relating to

    Service Tax (GST). The job worker would be liable to pay GST if he is liable to be registered (if he crosses the threshold limit for registration), else, the principal has to pay GST on reverse charge basis. Further, in such cases, the principal would need to consider such goods delivered to the job worker as a supply made on the

  • RRA Tax Handbook

    Income Tax (PIT and CIT) Summary .. 396 Pay As You Earn (PAYE) Summary.. 405 Value Added Tax (VAT) Summary .. 408 Electronic Billing Machines (EBMs) Summary.. 410

  • Service Tax and GST onOcean Freight, Service Tax

    14/03/2018· Service tax has to be paid on ocean freight under RCM from April 23. If you are aware of freight amount, then service tax @15% to be paid on same or else if freight is not known then you have to pay service tax @1.40% + Sbc and kkc of CIF value. The same is

  • Royalty Income Tax Rate for 2020 Virtual Tax Services

    09/12/2019· All royalties are subject to ordinary tax rates, and they depend on the tax bracket that you are in. For instance, if you earn $100,000 in total and need to pay tax on roughly $80,000 after all adjustments and deductions, the IRS will levy a 22% tax on your royalty income for 2020. If your earnings from copyrights, patents, or other types of rights put you just above the threshold and you enter a higher tax bracket, you must pay the higher rate. This is because the tax