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2010 (4) TMI 443 - AT - Service TaxSurvey and Exploration Service – Adjudicating authority holding shot hole and seismic job services for data acquisition liable under survey & exploration of oil & minerals, gas compression under Business Auxiliary Services and work over operation & development well drilling as under mining of oil & minerals. Interpretation of law involved in respect of activities carried out. Held that – prima facie balance of convenience not in favour of assessee. Directed to deposit Rs. 7 crores considering 2.90 crores already deposited.
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