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2023 (3) TMI 639 - AT - Service TaxClassification of services - Technical Testing and Analysis Service or Survey and Exploration of Minerals Service? - providing services relating to Well Testing, Well Activation Works, Slick Line Services, Inspection and Monitoring of Well Testing Services, Inspection and Monitoring of Well Testing Services, Acquisition of Reservoir Data in relation to all exploration - Extended period of limitation - HELD THAT:- Reliance upon the decisions in the matter of M/S MINERAL EXPLORATION CORPORATION LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NAGPUR [2015 (1) TMI 388 - CESTAT MUMBAI] as well as on COMMISSIONER OF SERVICE TAX, MUMBAI VERSUS FUGRO GEONICS PVT. LTD. [2014 (3) TMI 266 - CESTAT MUMBAI] to support that activities like providing exploration report based on survey and retail expression of mineral deposit is the service in the nature of “Survey And Exploration Of Minerals Service” and is not “Scientific or Technical Consultancy Service” Classification being a legal issue, the appellants can contest the same at any time specially when legal position brings greater clarity later on. It is further found that the decisions relied upon by the appellants are inconsonance with board circular and largely covered the activities of the appellant’s under “Survey and Exploration of Minerals Service”. In any case, as the cited case laws shows, department itself issued Show Cause Notices for same type of services under various different service classification. Under, the circumstances the extended period with intent to evade cannot sustain. Accordingly, there being confusion in the mind of Department itself and position having become clear through case laws in years 2014 or around, the extended period of demand cannot be invoked. The appeal allowed both on merits as well as limitation.
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