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2019 (4) TMI 181 - AT - Service TaxClassification of services - Survey and Exploration of Mineral Service or not - demand of the short-paid service tax along with interest and penalties - Held that:- From the activities explained by the appellant it can be seen that these activities have nothing to do with Survey & Exploration of Mineral Service. Appellants have undertaken mainly the preparation of camps mobilization and also upkeep and maintenance of these camps. The Commissioner (Appeals) for the period from 25.4.2006 to 20.12.2007 has analyzed the very same issue in detail and held that the activities does not fall under Survey & Exploration of Mineral Service. It was held that activity of the appellant are not in the nature of seismic services and collection / processing, interpretation of data and drilling or testing in relation to survey and exploration - The CBEC vide its Circular No. 80/10/2004-ST dated 10.9.2004 has clarified that the service tax under this category would be limited to the services rendered in relation to Survey and Exploration only and not on the activity of actual extraction after the survey and exploration is complete. The transport, refining, processing or production of the extracted products would also be out of the ambit of service tax. The activity undertaken by the appellant is in the nature of mobilization of camps, upkeep and maintenance of camps and such other services that would not fall under the definition of Survey & Exploration of Mineral Services. Demand cannot sustain - appeal allowed - decided in favor of appellant.
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