2018 (8) TMI 1177 – CESTAT CHENNAI – 2019 (20) G. S. T. L. 107 (Tri. – Chennai) – Survey and Exploration of Minerals – execution of integrated Seismic Job services and drilling of shot holes for Sector S-4 in Cambay Basin, Gujarat with ONGC in respect of M/s.Geofizyka Torun – It was alleged that appellant had collected service tax from the said person, however did not remit the same to the Government in respect of one invoice dt. 31.03.2007 raised for an amount of a sum of ₹ 57,98,435/- involving service tax liability of ₹ 7,09,728/- accordingly – Held that:- Specific geological, geographical or prospecting activity or map-making is a sine qua non for meriting inclusion under the above service category for becoming exigible to service. From the meagre facts available on record and due to absence of contract submitted by appellant, we are not able to make a headway in deciding the matter – Accordingly, the issue concerning tax liability of ₹ 43,20,959/- with interest,
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y the said original authority.
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Appeal is partly dismissed and partly remanded. – Application No.ST/MISC/CT/41511/2017 (by Dept.) Appeal No.ST/102/2008 – Final Order No. 42277 / 2018 – Dated:- 13-8-2018 – Hon ble Shri Madhu Mohan Damodhar, Member ( Technical ) And Hon ble Shri P. Dinesha, Member ( Judicial ) Shri M.N. Bharathi, Advocate For the Appellant Shri B. Balamurugan, AC ( AR ) For the Respondent ORDER Per Madhu Mohan Damodhar The MA for change of cause title filed by department consequent to the introduction of GST and the resultant change in the jurisdiction, is allowed as follows : 2. The respondent s name in the cause title of the appeal shall be changed as : The Commissioner of GST & Central Excise, Chennai South Commissionerate, MHU Complex, 692, Anna Salai Nandanam, Chennai 600 035 . 3. The facts of the case are that appellants were registered with the service tax department under the category of Survey and Exploration of Minerals . On the basis of investigations
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d demand of service tax as proposed in the SCN and interest and also imposed penalties under Section 76 & 78 ibid. Aggrieved, the appellants are before this forum. 4.1 Today when the matter came up for hearing, on behalf of the appellant, Ld. Advocate Shri M.N. Bharathi submits that the services rendered by the appellants related only to camp mobilization and demobilization, camp maintenance like daily housekeeping of all bunk houses round the clock assistance in camp offices, loading and unloading of materials, equipment at camp site and transportation of the same to different lines and station to station; cutting clearing of undergrowth along the lines and making approach road / foot track, painting the ranging rods. and engaging labourers to drill the land upto the depth stipulated by officials of ONGC, known in commercial parlance as shot hole drilling which is manually done by unskilled labourers. Ld. Advocate submits that the said services are composite in nature and would no
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wherein the matter had been remanded back to original authority with regard to the portion of the claim rejected on the ground of unjust enrichment and for reconsideration of the same. Since the Commissioner (Appeals) has held that the activity does not fall under the Survey and Exploration of Minerals service , the same decision should be applicable to the facts of the present appeal also. 5. On the other hand, Ld. A.R Shri B. Balamurugan submits that firstly, the Commissioner s order dt. 30.04.2009 related to a different contract with ONGC and not the contract which is the subject matter of dispute in the present appeal; hence the activities provided by the appellant would fall within the scope of said taxable service. 6. Heard both sides and have gone through the facts. 7.1 In our view, there seems to be some confusion concerning the exact nature of services carried out by the appellant. Though the SCN in para-3 alleges that appellants have carried out seismic job services for ONGC
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f the Finance Act, 1994, reads as under : Survey and exploration of mineral means geological, geophysical or other prospecting surface or sub-surface surveying or map making service, in relation to location or exploration of deposits of mineral, oil or gas In our view, specific geological, geographical or prospecting activity or map-making is a sine qua non for meriting inclusion under the above service category for becoming exigible to service. From the meagre facts available on record and due to absence of contract submitted by appellant, we are not able to make a headway in deciding the matter. Accordingly, the issue concerning tax liability of ₹ 43,20,959/- with interest, relating to the contract dt. 16.12.2004/- referred to in para-3 of the SCN dt. 1.10.2007, the matter is being remanded to the adjudicating authority for analyzing the contract to arrive at a decision whether in fact the services provided would fall within the scope of Survey and Exploration of Mineral servic
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