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Prayer in the writ application has been made seeking quashing of Demand of Service Tax on royalty payable under the Rajasthan Minor Mineral Concession Rules, 2017. In view of the fact that this Division Bench of this Court has already rejected the writ application on the similar challenge, the writ petition stands dismissed.

Service Tax on Royalty —– The petitioner sought quashing of Demand of Service Tax on royalty payable under the Rajasthan Minor Mineral Concession Rules, 2017. The counsel for the petitioner relied judgment delivered by a Division Bench of this Court in the case of Udaipur Chambers of Commerce and Industry & Ors. Vs. Union of India & Anr. The court observed that Division Bench of this Court has already rejected the writ application on the similar challenge.

Held that:- The Hon’ble High Court dismissed the writ petition.

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