TMI Blog2023 (8) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the above services is mining service , which came under the Statute w.e.f. 01.06.2007 and in the case of ATWOOD OCEANICS PACIFIC LTD. VERSUS COMMISSIONER OF SERVICE TAX, AHMEDABAD [ 2012 (12) TMI 425 - CESTAT, AHMEDABAD ], this Tribunal held that the drilling, testing and completion of exploratory oil wells will be taxable only w.e.f. 01.06.2007 as services in relation to mining of mineral, oil or gas. Again, in the case of M/s Quippo Oil and Gas Infrastructure Limited Vs. Commissioner of Service Tax [ 020 (11) TMI 437 - CESTAT NEW DELHI ], the activity of drilling of core holes and test wells was held to be taxable only w.e.f. 01.06.2007 as services in relation to mining of mineral, oil or gas - thus, the activities in question, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. Thereafter, a show-cause notice dated 14.12.2011 was issued demanding service tax from the appellant under reverse charge mechanism under the category of management, maintenance and repair services. 2.3 The matter was adjudicated and it was held that before 01.06.2007, the services received were classifiable under management, maintenance and repair services till May, 2007 and w.e.f. 01.06.2007, the services received by the appellant will fall under the specific category of mining service . It is also held that w.e.f. 01.06.2007, the appellants were liable to pay service tax under reverse charge mechanism. 2.4 Therefore, for the period post 01.06.2007, the proceedings were dropped against the appellant, but for the earlier per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holes are to be drilled from wells presently completed with 5 / 5 production casing with USRDH technology wherein vertical section of curve ranging from 8m to 12m. The prospective contractor for drilling and re-completion of the 15 drain hole wells has to undertake the job on Integrated Well Completion Basis and shall provide the rig along with the set of required services. These wells shall be cleared by Corporation up to approx. 20 m below casing milling top or as per plan. Casing milling (top) shall be decided by the Corporation and Contractor jointly while designing the well for USRDH. Subsequently, wells shall be handed over to the Contractor for casing milling, kick-off, further drilling, completion and testing up to the targ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ES The Service to be provided under this Contract is the provision of equipment and services to design, execute and drill Ultra Short Radius (USR) wells with a radius of curvature of 8-12m. Ultra-short radius drain hole drilling system mechanics includes the Gyro for tool face orientation, Speciality drill pipes (SDP) suitable PDC bits, Curve drilling assembly (CDA), Lateral drilling Assembly (LDA) and Tri-axial Survey Tool. The rotary steerable system should have ability to re-enter existing wells completed with completed with 5 or 5 OD casing and for drilling horizontal wells with consistent radius of curvature of 8m-12m. A surface read-panel triaxial surveying tool for use with rotary steerable system is also req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Non damaging drilling fluid system, torque reduction chemicals and Completion fluids. 9.10 Contractor shall provide Mud laboratory and measurement equipment. 9.11 Contractor shall provide slurry design and cementing additives for plug jobs. 9.12 Contractor shall provide HSD, lubricants, greases, hydraulic oil, potable drinking water, personal protective equipment etc. 9.13 Other materials like Mud Chemicals, acid / chemicals for well bore clean up, if required shall be provided by contractor and charged out separately on consignment basis. 9.14 The payment for perforated tubing, blind tubing for curve and lateral and premium sand screens shall be made as per actual quantity ordered. All other consumables/servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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