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Documents citing Mineral Area Development Authority Etc vs M/S Steel Authority Of India & Ors on 30 March, 2011

Eastern Coalfields Ltd vs Bolpur on 11 March, 2025

40. As per the decision of the 9 Member Bench seen above, there is no case on merits for the appellants for not including the Royalty component for arriving at the Assessable Value. But this judgement also comes to the rescue of the appellant so far as the Cess issue is concerned. Since Royalty has been held not to be „tax‟, the States are competent to levy Cess, which is also a tax, as held in India Cements Case cited supra. In the 9 Member judgement of MADA, there is nothing to suggest that Cess is not a „Tax‟ and the entire decision is confined to the issue as to whether „Royalty‟ is „tax or not‟ and as to whether the State is eligible to impose Cess on Royalty. So far as other cesses are concerned, there is nothing to suggest that they have been litigated as not being „tax‟ by nature at any other forum. No judicial pronouncement has been brought to our notice taking the contrary view in respect of the cesses.
Custom, Excise & Service Tax Tribunal Cites 54 - Cited by 0 - Full Document

Eastern Coalfields Ltd vs Bolpur on 11 March, 2025

40. As per the decision of the 9 Member Bench seen above, there is no case on merits for the appellants for not including the Royalty component for arriving at the Assessable Value. But this judgement also comes to the rescue of the appellant so far as the Cess issue is concerned. Since Royalty has been held not to be „tax‟, the States are competent to levy Cess, which is also a tax, as held in India Cements Case cited supra. In the 9 Member judgement of MADA, there is nothing to suggest that Cess is not a „Tax‟ and the entire decision is confined to the issue as to whether „Royalty‟ is „tax or not‟ and as to whether the State is eligible to impose Cess on Royalty. So far as other cesses are concerned, there is nothing to suggest that they have been litigated as not being „tax‟ by nature at any other forum. No judicial pronouncement has been brought to our notice taking the contrary view in respect of the cesses.
Custom, Excise & Service Tax Tribunal Cites 54 - Cited by 0 - Full Document

Eastern Coalfields Ltd vs Bolpur Commissionerate on 11 March, 2025

40. As per the decision of the 9 Member Bench seen above, there is no case on merits for the appellants for not including the Royalty component for arriving at the Assessable Value. But this judgement also comes to the rescue of the appellant so far as the Cess issue is concerned. Since Royalty has been held not to be „tax‟, the States are competent to levy Cess, which is also a tax, as held in India Cements Case cited supra. In the 9 Member judgement of MADA, there is nothing to suggest that Cess is not a „Tax‟ and the entire decision is confined to the issue as to whether „Royalty‟ is „tax or not‟ and as to whether the State is eligible to impose Cess on Royalty. So far as other cesses are concerned, there is nothing to suggest that they have been litigated as not being „tax‟ by nature at any other forum. No judicial pronouncement has been brought to our notice taking the contrary view in respect of the cesses.
Custom, Excise & Service Tax Tribunal Cites 54 - Cited by 0 - Full Document

Eastern Coalfields Ltd vs Bolpur on 11 March, 2025

40. As per the decision of the 9 Member Bench seen above, there is no case on merits for the appellants for not including the Royalty component for arriving at the Assessable Value. But this judgement also comes to the rescue of the appellant so far as the Cess issue is concerned. Since Royalty has been held not to be „tax‟, the States are competent to levy Cess, which is also a tax, as held in India Cements Case cited supra. In the 9 Member judgement of MADA, there is nothing to suggest that Cess is not a „Tax‟ and the entire decision is confined to the issue as to whether „Royalty‟ is „tax or not‟ and as to whether the State is eligible to impose Cess on Royalty. So far as other cesses are concerned, there is nothing to suggest that they have been litigated as not being „tax‟ by nature at any other forum. No judicial pronouncement has been brought to our notice taking the contrary view in respect of the cesses.
Custom, Excise & Service Tax Tribunal Cites 54 - Cited by 0 - Full Document

Eastern Coalfields Limited vs Commissioner-Ranchi Commissionerate on 11 March, 2025

40. As per the decision of the 9 Member Bench seen above, there is no case on merits for the appellants for not including the Royalty component for arriving at the Assessable Value. But this judgement also comes to the rescue of the appellant so far as the Cess issue is concerned. Since Royalty has been held not to be „tax‟, the States are competent to levy Cess, which is also a tax, as held in India Cements Case cited supra. In the 9 Member judgement of MADA, there is nothing to suggest that Cess is not a „Tax‟ and the entire decision is confined to the issue as to whether „Royalty‟ is „tax or not‟ and as to whether the State is eligible to impose Cess on Royalty. So far as other cesses are concerned, there is nothing to suggest that they have been litigated as not being „tax‟ by nature at any other forum. No judicial pronouncement has been brought to our notice taking the contrary view in respect of the cesses.
Custom, Excise & Service Tax Tribunal Cites 54 - Cited by 0 - Full Document

Eastern Coalfields Ltd vs Bolpur on 11 March, 2025

40. As per the decision of the 9 Member Bench seen above, there is no case on merits for the appellants for not including the Royalty component for arriving at the Assessable Value. But this judgement also comes to the rescue of the appellant so far as the Cess issue is concerned. Since Royalty has been held not to be „tax‟, the States are competent to levy Cess, which is also a tax, as held in India Cements Case cited supra. In the 9 Member judgement of MADA, there is nothing to suggest that Cess is not a „Tax‟ and the entire decision is confined to the issue as to whether „Royalty‟ is „tax or not‟ and as to whether the State is eligible to impose Cess on Royalty. So far as other cesses are concerned, there is nothing to suggest that they have been litigated as not being „tax‟ by nature at any other forum. No judicial pronouncement has been brought to our notice taking the contrary view in respect of the cesses.
Custom, Excise & Service Tax Tribunal Cites 54 - Cited by 0 - Full Document

Eastern Coalfields Ltd vs Bolpur on 11 March, 2025

40. As per the decision of the 9 Member Bench seen above, there is no case on merits for the appellants for not including the Royalty component for arriving at the Assessable Value. But this judgement also comes to the rescue of the appellant so far as the Cess issue is concerned. Since Royalty has been held not to be „tax‟, the States are competent to levy Cess, which is also a tax, as held in India Cements Case cited supra. In the 9 Member judgement of MADA, there is nothing to suggest that Cess is not a „Tax‟ and the entire decision is confined to the issue as to whether „Royalty‟ is „tax or not‟ and as to whether the State is eligible to impose Cess on Royalty. So far as other cesses are concerned, there is nothing to suggest that they have been litigated as not being „tax‟ by nature at any other forum. No judicial pronouncement has been brought to our notice taking the contrary view in respect of the cesses.
Custom, Excise & Service Tax Tribunal Cites 54 - Cited by 0 - Full Document

Eastern Coalfields Ltd vs Bolpur on 11 March, 2025

40. As per the decision of the 9 Member Bench seen above, there is no case on merits for the appellants for not including the Royalty component for arriving at the Assessable Value. But this judgement also comes to the rescue of the appellant so far as the Cess issue is concerned. Since Royalty has been held not to be „tax‟, the States are competent to levy Cess, which is also a tax, as held in India Cements Case cited supra. In the 9 Member judgement of MADA, there is nothing to suggest that Cess is not a „Tax‟ and the entire decision is confined to the issue as to whether „Royalty‟ is „tax or not‟ and as to whether the State is eligible to impose Cess on Royalty. So far as other cesses are concerned, there is nothing to suggest that they have been litigated as not being „tax‟ by nature at any other forum. No judicial pronouncement has been brought to our notice taking the contrary view in respect of the cesses.
Custom, Excise & Service Tax Tribunal Cites 54 - Cited by 0 - Full Document

Eastern Coalfields Ltd vs Commissioner-Ranchi Commissionerate on 11 March, 2025

40. As per the decision of the 9 Member Bench seen above, there is no case on merits for the appellants for not including the Royalty component for arriving at the Assessable Value. But this judgement also comes to the rescue of the appellant so far as the Cess issue is concerned. Since Royalty has been held not to be „tax‟, the States are competent to levy Cess, which is also a tax, as held in India Cements Case cited supra. In the 9 Member judgement of MADA, there is nothing to suggest that Cess is not a „Tax‟ and the entire decision is confined to the issue as to whether „Royalty‟ is „tax or not‟ and as to whether the State is eligible to impose Cess on Royalty. So far as other cesses are concerned, there is nothing to suggest that they have been litigated as not being „tax‟ by nature at any other forum. No judicial pronouncement has been brought to our notice taking the contrary view in respect of the cesses.
Custom, Excise & Service Tax Tribunal Cites 54 - Cited by 0 - Full Document

Eastern Coalfields Ltd vs Bolpur on 11 March, 2025

40. As per the decision of the 9 Member Bench seen above, there is no case on merits for the appellants for not including the Royalty component for arriving at the Assessable Value. But this judgement also comes to the rescue of the appellant so far as the Cess issue is concerned. Since Royalty has been held not to be „tax‟, the States are competent to levy Cess, which is also a tax, as held in India Cements Case cited supra. In the 9 Member judgement of MADA, there is nothing to suggest that Cess is not a „Tax‟ and the entire decision is confined to the issue as to whether „Royalty‟ is „tax or not‟ and as to whether the State is eligible to impose Cess on Royalty. So far as other cesses are concerned, there is nothing to suggest that they have been litigated as not being „tax‟ by nature at any other forum. No judicial pronouncement has been brought to our notice taking the contrary view in respect of the cesses.
Custom, Excise & Service Tax Tribunal Cites 54 - Cited by 0 - Full Document
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