NMDC LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner - NMDC Limited, a Central Government Undertaking has filed the present petition before this Court under Article 226 of the Constitution of India aggrieved by a mere communication issued by the respondent Superintendent of Central Excise and Service Tax vide Annexure "A" dated 4-5-2016, whereby the said Central Excise Authority has informed the petitioner that with effect from 1-4-2016, any service provided by Government or a Local Authority to a business entity has been made taxable and such service tax is also levied on the services in the nature of allocation of natural resources, right of way charges or any Fee/Licence for any service not exempted, provided by Government or a Local Authority.

(2.) Bringing to the notice of petitioner this change in law with effect from 1-4-2016, the said Authority of Central Excise Department merely informed the petitioner-Company to make payment of the service tax on the Royalties paid to the Government of Karnataka, for mining of Iron Ore within the State of Karnataka in terms of Notification No. 30/2012-ST, dated 20-6-2012 as amended by Notification No. 18/2016-ST, dated 1-3-2016.

(3.) The petitioner-Company - NMDC Ltd. instead of raising any objection or grievance against the said communication before the concerned authority, has straightaway chosen to file this petition before this Court on 11-8-2016 without getting the said issue adjudicated by the competent authority of the respondent Central Excise and Service Tax Department.