TMI Blog2013 (10) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... g both sides and on perusal of the records there was force in the Contention of the Revenue – the Commissioner (Appeals) for the earlier period had accepted the classification of the service as contended by the learned counsel - After considering the submissions of both sides, we find that the deposit already made by the applicant was sufficient for waiver of predeposit of balance dues - it was m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the State of Gujarat for field season 2007 -08. The learned counsel submits they are disputing the classification of the Service Tax demanded under the category Survey and Exploration of Mineral Oil Gas Service . They are not engaged in exploration of mineral oil and gas service. They took the stand before the adjudicating authority that the main contractor M/s. Shiv Vani Oil Gas Explorati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/2009 dated 304.2009. He also submits that the demand is barred by limitation. 4. On the other hand, the learned AR for Revenue submits that on perusal of the agreement, it is clearly evident that they have rendered the service under the category Survey and Exploration of Mineral Oil and Gas Service. He further submits that the applicant has not disputed the tax liability before the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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