2026-VIL-524-MP-ST
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SERVICE TAX High Court Cases

Service Tax - Maintainability of Writ Petition - Service tax liability under Reverse Charge on payments made towards rural infrastructure and road development tax and forest transit fee charged by State Government - Show cause notice proposing service tax demand on payments, contending that such payments constitute consideration for services rendered by the Government and are thus liable to service tax under RCM – HELD - The Madhya Pradesh Gramin Avsanrachna Tatha Sadak Vikash Adhiniyam, 2005 enacted by the State Government provides for additional financial resources for development of infrastructure and roads in rural areas with special emphasis on backward and mining areas. The tax is levied on all mineral bearing land and the proceeds are utilised for improvement and development of infrastructure and roads in rural areas, backward areas and mining areas. Mining leaseholders being direct beneficiaries of such development constitute a service provided to them for which the tax is collected. The respondent-Authority has rightly observed that the petitioners being mining holders, would be beneficiaries of this development. Hence, it is a "Service" provided to them for which this tax is being collected - The competency of the tax authority has not been challenged while passing the orders. The interpretation of the amount collected and its utilisation are matters liable to be re-examined by the appellate authority, making such examination a matter requiring alternate remedy rather than writ jurisdiction - The writ petitions are dismissed as not maintainable for want of an alternate and efficacious remedy of appeal, with liberty granted to the petitioners to file an appeal before the appellate authority – The writ petition is dismissed
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