Service Tax Levy on Royalty, DMFT and NMET Payments: Supreme Court clubs Petitions [Read Order]
The Court noted that the same legal issue was already under consideration in Udaipur Chambers of Commerce and Industry & Ors. v. Union of India & Ors. in SLP (Civil) No. 37326 of 2017. To avoid conflicting rulings and unnecessary proceedings, it ordered all these petitions to be transferred and heard together with the pending SLP.
![Service Tax Levy on Royalty, DMFT and NMET Payments: Supreme Court clubs Petitions [Read Order]](https://images.taxscan.in/h-upload/2025/08/02/2072314-service-tax-royalty-mining.webp "Service Tax Levy on Royalty, DMFT and NMET Payments: Supreme Court clubs Petitions [Read Order]")
The Supreme Court of India, has clubbed multiple writ petitions involving the question of whether service tax could be levied on royalty, District Mineral Foundation Trust ( DMFT), and National Mineral Exploration Trust ( NMET ) payments, to be heard together. Union of India & Anr., the petitioner,sought transfer of multiple writ petitions involving the same legal question on...
The Supreme Court of India, has clubbed multiple writ petitions involving the question of whether service tax could be levied on royalty, District Mineral Foundation Trust ( DMFT), and National Mineral Exploration Trust ( NMET ) payments, to be heard together.
Union of India & Anr., the petitioner,sought transfer of multiple writ petitions involving the same legal question on levy of service tax on royalty, DMFT, and NMET payments. India Cements Limited ETC, respondent-assessee, was one of the parties in W.P. No. 31936 of 2022, along with another matter, W.P. No. 33322 of 2023, both pending before the Madras High Court.
The Supreme Court noted that the issue was already under consideration in Udaipur Chambers of Commerce and Industry & Ors. v. Union of India & Ors. in SLP (Civil) No. 37326 of 2017. To prevent conflicting judgments and multiplicity of proceedings, the Court allowed the transfer petitions and ordered both writ petitions from the Madras High Court to be brought before it to be heard along with the pending Special Leave Petition.
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In a similar move, the Court also allowed Transfer Petition (Civil) No. 1567 of 2025 concerning W.P. (Civil) No. 46 of 2024, titled Geo Enpro Petroleum Ltd. v. Union of India & Ors., from the Gauhati High Court. This case was also transferred to the Supreme Court to be heard alongside SLP (Civil) No. 37326 of 2017.
Justice Surya Kant and Justice Joymalya Bagchi allowed the transfer petitions and disposed of all pending applications.
It also allowed Transfer Petition (Civil) No. 1567 of 2025, and the pending applications in that matter were disposed of as well.
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