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2015 (4) TMI 531 - AT - Service TaxClassification of service - Consulting Engineering Service or Survey and Map Making Service - activity of detailed Route Survey, Geotechnical Investigation, Soil Investigation, Receptivity and Cadastral Survey, Geochemical Survey etc., on the basis of engineering survey work of the proposed new location, pipe line route survey work, detailed route survey, bore holes - Held that:- activity relating to surveying the projects of M/s GAIL and ONGC would cover the definition of 'Survey and Road Mapping'. - No reason to interfere findings of the Commissioner (Appeal). - Decided against Revenue.
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