TMI Blog2014 (3) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... neral, oil and gas.” Section 65(105)(zzv) defined taxable service as “any service provided or to be provided to any person, by any person, in relation to survey and exploration of mineral.” When the activity undertaken by the respondents are considered in the light of these definitions, it is clear that such activity would merit classification under “Survey and Exploration of Minerals”. It is a well settled position in law that when an activity is covered under a specific entry, which came later, then service tax cannot be demanded on the same activity under a different category for the prior period. For the period prior to Budget 2004, the activity undertaken by the respondents cannot be classified as ‘Consulting Engineer’s Service’ esp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice and accordingly issued notices demanding service tax of ₹ 3,80,52,174/- for the period February, 2002 to 9-9-2004 and ₹ 54,63,677/- for the period 1997-98 to 31-1-2002 from M/s. Fugro Geonics Pvt. Ltd. vide notices dated 14-11-2005 and 22-8-2002. In the case of Elcome Surveys Pvt. Ltd., the demand was for ₹ 2,06,31,246/- for the period 1-7-1997 to 31-3-2002 vide notice dated 4-7-2002 and ₹ 2,24,90,938/- for the period 2002-03 to 2003-04 (up to 14-5-2003) vide notice dated 4-8-2005. The learned Commissioner examined the matter at length and came to the conclusion that the respondents are providing survey services which resulted in collection of data about the features of the sea-bed and the data so collected w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the respondents have carried out hydrographic, oceanographic, geophysical, geotechnical investigation, harbor development surveys, etc. and these services have been carried out in connection with oil exploratory operations to be undertaken by the clients. Based on the survey, information/data has been generated and such information has been passed on to the clients. The learned adjudicating authority in para 3.21 of the impugned order has clearly recorded as follows : 3.21 I have also gone through the sample survey reports submitted by the notices. The reports reveal the following : (i) they carry out surveys using sophisticated equipments for that purpose and collect data relating to the sea-bed. The data is processed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch came later, then service tax cannot be demanded on the same activity under a different category for the prior period, as held by the Hon ble High Court of Bombay in the case of Indian National Shipowners Association v. Union of India - 2009 (13) S.T.R. 235 (Bom.). Therefore, in the appeals before us, for the period prior to Budget 2004, the activity undertaken by the respondents cannot be classified as Consulting Engineer s Service especially when Survey and Exploration of Minerals Service has not been carved out of Consulting Engineer s Service . The decision of this Tribunal in the case of Rolls Royce Industrial Power (I) Ltd. v. Commissioner of Central Excise - 2004 (171) E.L.T. 189 = 2006 (3) S.T.R. 292 (Tribunal) and Glaxo Smit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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