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TMI Blog2013 (10) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... under Mining services. It is his case that services provided by appellant has to be classified under supply of tangible goods services only with effect from 16/05/2008 when these services were brought under Service Tax net. It was strongly argued by the appellant that the services provided by them are correctly classifiable under supply of Taxable goods services and adjudicating authority has wrongly interpreted the law and CBEC circulars issued on the subject. He also argued that the demand is time barred as the issue involved was disputable. He further argued that. Since penalty under sec. 78 of the Finance Act 1994 is imposed penalties under Sec 76 of the Finance Act 1944 cannot be invoked as per the provision of Sec. 78. It was also ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Gujarat State Petroleum Corporation Ltd.(GSPCL) are important/relevant and are accordingly reproduced below:- "1.38- Work" shall mean the Work Provided by Contractor which includes providing and operating the Drilling Rig along with auxillary equipment, spares, consumables, supplying the necessary equipment, materials, personnel and technical support etc. necessary for the performance of Services on the Work Site/ Work Location and more particularly described in Exhibit "H". 8.10- Permits and instruction. a) Contractor shall obtain all requisite permits and approvals under Applicable Law for the performance of the Scope of Work including those relating to drilling, transportation etc. &n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Ld. AR that this very bench in the case of Atwood Oceanics Pacific Ltd. (supra) has decided an identical issue. In that case also M/s. Atwood Oceanics Pacific Ltd has entered into a contract with GSPC to drill the Wells. The nature of service provided in that case are, given in the opening para of the relied upon judgment in the case of Atwood Oceanics Pacific Ltd. also indicate that the nature of services provided in that case and the case in hand are identical. Both the service providers have provided similar services to GSPCL. Para 8.1 of the order dated 30.12.2012 in the case of Atwood Oceanics Pacific Ltd. is reproduced below:- ''The whole issue revolves around three contending entries, namely & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this order has considerable force. Prior to 16.05.2008, the service provided by M/S. Atwood was clearly covered by the Mining Services since the service provided by them was in relation to Mining. However, with the introduction of SOTG service, it can be said that the service provided by M/s. Atwood can be covered under the Mining Service as well as SOTG service and as per the section 65A of Finance Act, 1994, since the SOTG service provides most specific description that will have to be adopted. Therefore, in our view, the fact that SOTG service was introduced in 2008 does not mean that the same service was not covered by any service earlier. In this regard we find reliance of the Revenue on the decision of the Tribunal in the case of Kopr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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