TMI Blog2019 (4) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... ot fall under Survey Exploration of Mineral Service. It was held that activity of the appellant are not in the nature of seismic services and collection / processing, interpretation of data and drilling or testing in relation to survey and exploration - The CBEC vide its Circular No. 80/10/2004-ST dated 10.9.2004 has clarified that the service tax under this category would be limited to the services rendered in relation to Survey and Exploration only and not on the activity of actual extraction after the survey and exploration is complete. The transport, refining, processing or production of the extracted products would also be out of the ambit of service tax. The activity undertaken by the appellant is in the nature of mobilization of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of the short-paid service tax along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand along with interest for the period January 2008 to December 2008 and also imposed penalty under section 76 of the Finance Act, 1994. Hence this appeal. 2. On behalf of the appellant ld. counsel Ms. Kanthi Visalakshi submitted that the activities undertaken by the appellant does not fall under the category of Survey and Exploration of Mineral Service. In reply to Show Cause Notice itself they had explained the activity undertaken by them under the contracts. Appellants provide services only in respect of camp mobilization and demobilization, camp establishment and maintenance, cabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of Mineral Service. In the reply to the Show Cause Notice as well as in the grounds of appeal, the appellants have contended that the activities carried out by them does not fall under the said category of services. 5.1 For better appreciation, the definition of Survey Exploration of Mineral Services is reproduced as under:- Section 65(105)(zzv): Taxable service means any service provided or to be provided to any person by any other person in relation to survey and exploration of minerals Section 65(104a) defines as follows:- Survey and Exploration of Mineral means geological, geophysical or other prospecting, surface or sub-surface surveying or map making service, in relation to location or exploration of dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l activities. 5.3 From the activities explained by the appellant it can be seen that these activities have nothing to do with Survey Exploration of Mineral Service. Appellants have undertaken mainly the preparation of camps mobilization and also upkeep and maintenance of these camps. The Commissioner (Appeals) for the period from 25.4.2006 to 20.12.2007 has analyzed the very same issue in detail and held that the activities does not fall under Survey Exploration of Mineral Service. It was held that activity of the appellant are not in the nature of seismic services and collection / processing, interpretation of data and drilling or testing in relation to survey and exploration. The CBEC vide its Circular No. 80/10/2004-ST dated 10.9. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge for a subsequent period on the very same issue. In the present case, when the matter came up for hearing on 22.2.2019, the department had sought time for verifying whether any appeal was filed against the Order in Appeal No. 13/2009 (M-ST) dated 30.4.2009. Today, the ld. AR has not been able to confirm whether any appeal has been preferred by the department or not. Taking note of this aspect and also relying upon the decision in Marsons Fan Industries (supra), we are of the opinion that the issue has been decided in favour of the assessee for the previous period. The department cannot then agitate the matter. Thus, after appreciating the facts and following the decisions cited above, we are of the view that the demand cannot sustain. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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