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2013 (8) TMI 219 - AT - Service TaxStay - Survey and Exploration of Minerals, Oil and Gas Services Duty demand Interest and Penalty Revenue was of the view that freight charges and equipment rental charges paid by the applicant to the foreign contractors have to be included in the value of taxable service Held that:- The service agreement was in relation to survey and exploration of minerals, oils and gas services and rental of equipment was part of the service the foreign contractors do not have their office in India - assesse paid service tax as recipient of taxable service on clearing charges and service engineer in terms of Rule 2 (1) (d) (iv) of the Service Tax Rules, 1994 but not on freight charges and equipment rental charges - the agreement placed by the learned senior counsel was in complex nature assesse had taken the equipments on rental basis of the agreement. Waiver of pre deposit applicant failed to make out a prima facie case for waiver of entire amount of dues - 30 lakhs were ordered to be submitted upon such submission rest of the duty stayed till the disposal Decided partly in favor of assesse.
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