TMI Blog2010 (12) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... which has been decided by the High Court open to be considered at length in an appropriate case. Department is allowed to call for documents from the Members of Association or from the ONGC in order to ascertain whether any of the Members of the Association is carrying out any other duties and responsibilities other than what is mentioned in the aforesaid Schedule so as to ascertain whether or not they are liable to make payment of service tax - 10227 OF 2010 - - - Dated:- 1-12-2010 - DR.MUKUNDAKAM SHARMA and ANIL R.DAVE, JJ. O R D E R Leave granted. This appeal is directed against the judgment and order dated 23.3.2009 passed by the Division Bench of the Bombay High Court setting aside and quashing the notices issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e any services in relation to mining of mineral, oil or gas. They have also drawn our attention to the nature and scope of work which was required to be rendered by the Members of the respondent Association and which are specified in the Schedule B-II (page 200 of the Paper Book) read as under: "SCOPE OF WORK FOR AHTSs (NOT LESS THAN 60 T BP),PSVs OSVs A) To carry out towing and anchor handling operations in Offshore in case of AHTSs. B) To carry men and material between base and offshore installations, as well as between offshore installations only where such facilities are available. C) To carry out stand by and rescue operations in offshore, if required. D) To assist in exigencies arising in offshore. E) To carr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en remotely connected and included within the ambit of the aforesaid expression as found in Section 65(105)Entry No. zzzy and therefore we affirm the order of the High Court to the aforesaid extent by looking into the facts in issue only. We, however, leave the question of law which has been decided by the High Court open to be considered at length in an appropriate case.. Needless to state that it shall be open to the appellant to call for documents from the Members of the respondent No.1 Association or from the ONGC in order to ascertain whether any of the Members of the Association is carrying out any other duties and responsibilities other than what is mentioned in the aforesaid Schedule so as to ascertain whether or not they are liab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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