TMI Blog2023 (3) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... OF SERVICE TAX, MUMBAI VERSUS FUGRO GEONICS PVT. LTD. [ 2014 (3) TMI 266 - CESTAT MUMBAI] to support that activities like providing exploration report based on survey and retail expression of mineral deposit is the service in the nature of Survey And Exploration Of Minerals Service and is not Scientific or Technical Consultancy Service Classification being a legal issue, the appellants can contest the same at any time specially when legal position brings greater clarity later on. It is further found that the decisions relied upon by the appellants are inconsonance with board circular and largely covered the activities of the appellant s under Survey and Exploration of Minerals Service . In any case, as the cited case laws shows ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was confirmed as per Show Cause under Test Inspection and Certification Services on 20.07.2009 and aggrieved by the order, the present appeal has been filed by the appellant. 2. The Learned Counsel for the appellant placed reliance upon the decisions in the matter of M/s. Mineral Exploration Corporation Ltd. Vs. CCE, Nagpur Reported at -2015 (38) STR 421 (Tri.-Mum.) as well as on CST, Mumbai V/s. Fugro Geonics P. Ltd. as reported at 2014 (33) STR 170 (Tri.- Mum.) to support that activities like providing exploration report based on survey and retail expression of mineral deposit is the service in the nature of Survey And Exploration Of Minerals Service and is not Scientific or Technical Consultancy Service as was decided in the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven at the time of their registration as Test, Inspection And Certification Services, instead of Technical Testing And Analysis Services which was claimed since 12.01.2006 by them. Classification being a legal issue, the appellants can contest the same at any time specially when legal position brings greater clarity later on. We further find that the decisions relied upon by the appellants are inconsonance with board circular and largely covered the activities of the appellant s under Survey and Exploration of Minerals Service . In any case, as the cited case laws shows, department itself issued Show Cause Notices for same type of services under various different service classification. Under, the circumstances the extended period with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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