TMI Blog2022 (6) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... -taxability between July 2009 and February 2010, insofar as the drilling undertaken by the appellants herein for oil exploration in the continental shelf and exclusive zone (EEZ) is concerned, the impugned orders are set aside. Petition allowed. - SERVICE TAX APPEAL NO: 86195 OF 2015 with SERVICE TAX APPEAL NO: 86231-86232 OF 2015, 86278, 86418 & 86279/2015 - A / 85560-85565/2022 - Dated:- 7-6-2022 - MR. C J MATHEW, MEMBER (TECHNICAL) AND MR. AJAY SHARMA, MEMBER (JUDICIAL) Shri Ramnath Prabhu, Shri Gajendra Jain and Shri Aditya Jain, Advocate for the appellant Shri Nitin M Tagade, Joint Commissioner (AR) for the respondent ORDER In this set of appeals arising from the orders in-original no. 42/ST-VII/RS/2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns to bring the entire area of the continental shelf and exclusive economic zone of India, as well as installation, structures and vessels therein, within the ambit of Finance Act, 1994. According to Learned Counsel for the appellants, taxability after 27th February 2010 is not in dispute and likewise of non-taxability prior to 7th July 2009 in view of the specific nature of their activities. This, according to him, has been settled by the Hon ble High Court of Bombay in the Greatship (India) Ltd v. Commissioner of Service Tax, Mumbai I [2015 (39) STR 754 (Bom.)] setting aside the order of the Tribunal holding them liable to tax for the disputed period thus 35. In the present case, we find that the plain reading of the 2009 Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw that, it is presumed that each and every word used by the legislature is with some intention. It is equally settled that each and every word used by the legislature is to be required to be given meaning and not ignored. It is to be noted that in the 2010 notification no such words like it is clarified for removal of doubts or it is declared are used. However, even in the absence of such words, a statute could be construed to be declaratory or clarificatory, if upon interpretation of the same such a meaning could be derived. As such, we will have to gather the legislative intent from the words used in the statute. The 2010 Notification uses the words in supersession of the Government of India, in the Ministry of Finance (Department o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention in that regard also deserves to be rejected. 42. In view of settled legal position, we find that the 2010 Notification cannot be said to be clarificatory in nature, but it brings about substantive change in law. Whereas the 2002 Notification as amended by 2009 Notification is applicable only to the services rendered to installations, structures and vessels, the 2010 Notification widens the tax scope and amongst various other services also brings into the Service Tax net the services rendered to or by the installations, structures and vessels. It can thus be seen that the present transaction, which is in the nature of providing services by the vessels of the appellant for the purpose of prospecting mineral oil and as suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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