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2023 (7) TMI 953 - BOMBAY HIGH COURTClassification of services - survey and exploration of minerals service or not - contracts for drilling work by ONGC and Reliance Industries Ltd. - applicability of Circular No. 80/10/2004-ST dated 17 September 2004 - HELD THAT:- The members of the petitioners are required to be permitted to urge all their contentions before the Departmental Authorities in the event the occasion so arises - It is opined that so far no show cause notices are issued to the members of the petitioner except as recorded in the case of M/s. Transocean Offshore International Ventures Ltd., a copy of which is annexed at Exhibit H. Thus, neither any proceedings are initiated nor any proceedings in regard to the other members are pending before the department. The circular as challenged in the petition, was issued almost 19 years back. The department has also not taken any action and the members of petitioner since 2007 are paying service tax under the category of ‘mining services’. In a petition which is filed by the association, it may not be appropriate to examine the validity of the impugned circular. The same is already subject matter of contention in the show cause notice issued to one of the petitioner’s member M/s. Transocean Offshore International Ventures Ltd., and it would be for such member of the petitioner, who would be entitled to raise all contentions in regard to the circular by raising all permissible contentions in law and on facts. If such contentions are raised, certainly they fall for consideration of the Designated Officer who would, if at all, is to adjudicate the show cause notice. Petition disposed off.
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