TMI Blog2018 (8) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... geographical or prospecting activity or map-making is a sine qua non for meriting inclusion under the above service category for becoming exigible to service. From the meagre facts available on record and due to absence of contract submitted by appellant, we are not able to make a headway in deciding the matter - Accordingly, the issue concerning tax liability of ₹ 43,20,959/- with interest, relating to the contract dt. 16.12.2004/- referred to in para-3 of the SCN dt. 1.10.2007, the matter is being remanded to the adjudicating authority for analyzing the contract to arrive at a decision whether in fact the services provided would fall within the scope of “Survey and Exploration of Mineral” service. Demand of service tax - Survey a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The facts of the case are that appellants were registered with the service tax department under the category of Survey and Exploration of Minerals . On the basis of investigations carried out by the department, it appeared that appellants had entered into a contract dt. 16.12.2004 for execution of integrated Seismic Job services and drilling of shot holes for Sector S-4 in Cambay Basin, Gujarat with ONGC in respect of M/s.Geofizyka Torun. It was alleged that appellant had collected service tax from the said person, however did not remit the same to the Government in respect of one invoice dt. 31.03.2007 raised for an amount of a sum of ₹ 57,98,435/- involving service tax liability of ₹ 7,09,728/- accordingly. It appeared t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice . 4.2 Ld. Advocate hands over a copy of OIA No.13/2009 dt. 30.04.2009 relating to a claim of refund made by very same appellant for the period 25.04.2006 to 20.12.2007 for refund of service tax to the tune of ₹ 1,83,06,565/- . The original authority had rejected refund on the ground that services rendered is survey and exploration of minerals, limitation factor and unjust enrichment. In appeal against order of rejection of refund, the Commissioner (Appeals) vide aforesaid OIA dt. 30.04.2009 has however held that the activities of the appellant would not amount to survey and exploration of mineral oil or gas as decided by the original authority; however, the Commissioner (Appeals) upheld the rejection of refund claim on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the contract entered into by them was related only in respect of camp mobilization and demobilization , camp establishment and maintenance etc. and that no survey and exploration of mineral activities were carried out by them. In respect of drilling of shot holes, ld. advocate has argued that this consists of only drilling of land upto a depth stipulated by ONGC and further survey and exploration work is done only by the latter. No copy of the contract has been produced along with the appeal. However, during the course of arguments, Ld. Advocate submits that they would obtain a copy of the same, if required. 7.3 The definition of Survey and Exploration of Mineral as per Section 65 (104a) of the Finance Act, 1994, reads as under : ..... X X X X Extracts X X X X X X X X Extracts X X X X
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