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2016 (10) TMI 833 - CESTAT NEW DELHI

2016 (10) TMI 833 - CESTAT NEW DELHI - TMI - Scope of service - shot hole drilling - seismic job - sub contract work - whether the activities undertaken covered under taxable service of survey and exploration of minerals? - Held that: - the services rendered are liable to service tax under the scope of the above-mentioned tax entry. - Sub-contractor - whether demanding service tax from them will amount to double taxation as the main contractor also is rendering similar service to ONGC? - Hel .....

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contractor, the scheme of credit as envisaged by the Cenvat Credit Rules, 2004 will come into play subject to fulfillment of conditions therein. It is nobody s case that the sub-contractors per-se are not liable to service tax even if they rendered taxable service. - Extended period of limitation - availability or otherwise of Cenvat credit to the recipient of service by itself cannot decide the bonafideness of the appellant. Reliance placed in the decision of CCE vs. Mahindra & Mahindra 20 .....

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- Appeal dismissed - decided against appellant. - Service Tax Stay Application No. 53799 of 2014 in Appeal No. 53383 of 2014 - Final Order No. 54020/2016 - Dated:- 7-10-2016 - Shri Justice Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri B.L. Narsimhan, Advocate for the appellant Shri Govind Dixit and Sanjay Jain, Authorized Representative (DR) for the Respondent ORDER Per. B. Ravichandran The appeal is against order dated 14/02/2014 of Commissioner of Service .....

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e tax of ₹ 56,72,903/- alongwith proposal to impose penalties under various provisions of Finance Act, 1994. On completion of the adjudication proceedings the impugned order was passed. The Original Authority confirmed the service tax demand and also imposed equal amount of penalty under Section 78 alongwith the penalty of ₹ 5,000/- under Section 77 of the Act. 2. The appellant contested the impugned order mainly on the ground that the activities undertaken by them cannot be covered .....

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d the appeal records. The relevant statutory provisions relating to the present appeal are as below :- Section 65 (104a) of the Act and Section 65 (105) (zzv) of the Act read as under : Section 65 (104a) of the Act Survey and exploration of minerals means geological, geophysical or other prospecting, surface or sub-surface surveying or map making service, in relation to location or exploration of deposits of mineral, oil or gas . Section 65 (105) (zzv) of the Act Taxable service means any servic .....

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& Gas Exploration Services Ltd., which is an associate company providing various services to ONGC. As per the scope of work under the impugned contract, the appellant had agreed to provide shot hole of specified depth and quantities by using the mechanics drilling rigs provided by the main contractor and under the provisions of the said main contractor. The specification of work is elaborated in the contract and they are not in dispute. The appellants main plea is that they are not involved .....

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the scope of the above-mentioned tax entry. The service rendered by the present appellant also is of the similar nature and following the ratio of the said decision, we uphold the service tax liability of the appellant on this activity. 6. Regarding the contention of the appellant that they have acted only as a sub-contractor and demanding service tax from them will amount to double taxation as the main contractor also is rendering similar service to ONGC, we find no legal basis for the contenti .....

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