TMI Blog2022 (6) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... activities do not fall under the said category of service. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 00703 of 2010 - FINAL ORDER NO. 40212 / 2022 - Dated:- 9-6-2022 - MRS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri M.N. Bharathi, Advocate for the Appellant Shri Vikas Jhajharia, Authorized Representative for the Respondent ORDER Brief facts are that the appellants were issued Show Cause Notice No. 195/2009 dated 21.04.2009 alleging that they have rendered services falling within the definition of Survey and Exploration of Mineral service as given under Section 65(105)(zzv) of the Finance Act, 1994. 2. After due process of law, the Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. 3.3 He prayed that the appeal may be allowed. 4. Shri Vikas Jhajharia, Learned Authorized Representative, appeared for the respondent. 5. The issue to be decided is whether the activities rendered by the appellant in the nature of camp mobilisation and demobilisation, camp establishment and maintenance, etc., such as (i) preparation of camp ground (ii) construction of sheds, bathrooms, toilets, bunk houses jacking up (iii) electrical wiring and fitting, etc., fall within the definition of Survey and Exploration of Mineral services or not. 6. The Tribunal in the case of M/s. Mohabir Enterprises (supra), which is a sister concern of the appellant herein, for the period from January 2008 to December 2008, has analysed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ping of all living and office bunk houses, sheds etc., round the clock assistance in camp offices, assistance of maintenance of equipment, generators, air conditioning unit, vehicles etc. loading and unloading of materials, equipments etc. daily supply of drinking and potable water etc. regular upkeep of camp ground, maintenance of sanitation and hygiene. They provide loading of survey equipment at camp site and transportation of the same to different lines and station to station after completion of the day s work bringing them back to the camp site properly without any damage. They undertake cutting, clearing of undergrowth along the line and making approach road/foot track, painting the ranging rods. They engage labourers to drill the lan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant is in the nature of mobilization of camps, upkeep and maintenance of camps and such other services that would not fall under the definition of Survey Exploration of Mineral Services. While arriving at such conclusion, we also take note of the fact that the Tribunal in the appellant s own case cited supra, had remanded the matter to the adjudicating authority to relook into the question whether the activity falls within the category of Survey Exploration of Mineral Services. For an earlier period, the Commissioner (Appeals) has held that the activities undertaken by the appellant would not fall under the category of Survey Exploration of Mineral services and the department has not filed any appeal against that order. The Ld. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing phones, drilling the holes manually, to transportation of labor, etc. There appears to be no technically qualified, informed assistance or expertise provided that would place the services rendered by them in the same class or clan as seismic survey, collection / processing / interpretation of data. Any way, the service rendered by the appellant would not amount ot Survey and Exploration of Mineral, Oil or Gas as alleged in the Show Cause Notice and as decided in the Impugned Order in Original. 8. The above decisions squarely apply to the facts of the case. From the discussions made above, we find that the demand cannot sustain. 9. The impugned order is set aside. 10. The appeal is allowed with consequential reliefs, if an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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