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2014 (3) TMI 266 - CESTAT MUMBAIClassification of service - Consulting Engineer’s Service or Survey and Exploration of Minerals Service - Held that:- From the findings of the adjudicating authority, it is evident that no service relating to advice, consultancy or technical assistance had been rendered by the respondents. Further, ‘Survey and Exploration of Minerals’ were brought under the tax net in budget 2004. Section 65(104a) defines “Survey and Exploration of Minerals means geological, geophysical or other prospecting surface or sub-surface surveying or map making survey in relation to location or exploration of deposits of mineral, oil and gas.” Section 65(105)(zzv) defined taxable service as “any service provided or to be provided to any person, by any person, in relation to survey and exploration of mineral.” When the activity undertaken by the respondents are considered in the light of these definitions, it is clear that such activity would merit classification under “Survey and Exploration of Minerals”. It is a well settled position in law that when an activity is covered under a specific entry, which came later, then service tax cannot be demanded on the same activity under a different category for the prior period. For the period prior to Budget 2004, the activity undertaken by the respondents cannot be classified as ‘Consulting Engineer’s Service’ especially when ‘Survey and Exploration of Minerals Service’ has not been carved out of ‘Consulting Engineer’s Service’ - Decided against Revenue.
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