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2013 (10) TMI 389 - CESTAT BANGALORESurvey and Exploration of Mineral Service – whether supply of information in the form of data is in the nature of goods or services - reverse charge - The contention of the applicant is that the data which applicant received is off-the-shelf product and hence, it is not a service but are goods. - Held that:- Section 65(105) provides the service providing to any person, by any person, in relation of survey and exploration of mineral - The reading of above provisions shows that any activity of geological survey in respect of location or exploration of deposits of mineral, oil or gas was taxable service - In the present case, the service was conducted in India i.e. at various regions of east and west coast of India and the information collected by the foreign service provider was received by the applicants - Therefore, prima facie, it cannot be said that the data/information received by the applicants were goods and not service. - Partial stay granted.
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