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It is ordered that until further orders, payment of service tax for grant of Mining Lease/Royalty shall remain stayed subject to petitioner filing of the undertaking before this Court that in case, if the petitioner did not succeed in the petition, the petitioner would discharge the obligation for payment of service tax on the royalty.

Section 174 of the CGST Act, 2017— Transitional provisions –-- The petitioner challenged the constitutional validity of section 174 of Act, 2017 as ultra virus the constitutional (101st) Amendment Act 2016 being violative of Article 14/19/265 of the Constitutional of India and also sought for quashing the show cause notice dated 9-7-2020. The counsel for the petitioner submitted that similar issue is pending before Hon'ble Apex Court in SLP No. (C) 37236/2017. The Hon'ble Apex Court has granted the interim order for payment of service tax of the grant of Mining lease/Royalty by the petitioner. The court observed that the petitioner has made out ground for granting of interim order. Held that:- The Hon’ble High Court ordered that until further orders, payment of service tax for grant of Mining Lease/Royalty shall remain stayed subject to petitioner filing of the undertaking before this Court that in case, if the petitioner did not succeed in the petition, the petitioner would discharge the obligation for payment of service tax on the royalty.
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