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2022 (6) TMI 431 - CESTAT CHENNAIClassification of services - Survey and Exploration of Mineral service or not - activity of camp mobilisation and demobilisation in the nature of camp establishment and maintenance - preparation of camp ground - construction of sheds, bathrooms, toilets, bunk houses jacking up - electrical wiring and fitting, etc. - HELD THAT:- The Tribunal in the case of M/S. MOHABIR ENTERPRISES VERSUS COMMISSIONER OF GST & CENTRAL EXCISE CHENNAI SOUTH [2019 (4) TMI 181 - CESTAT CHENNAI], which is a sister concern of the appellant herein, for the period from January 2008 to December 2008, has analysed the issue and held that the activities do not fall under the said category of service. Appeal allowed - decided in favor of appellant.
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