Classification of shot hole drilling activity - the purposes ...
Shot hole drilling for mineral exploration must be taxed as survey and exploration of minerals services.
October 26, 2016
Case Laws Service Tax AT
Classification of shot hole drilling activity - the purposes conducted by the assessee and by their clients the processes are inter-linked, inter-depended and inter-related which are in relation to the location or exploration of minerals - to be classified as survey and exploration of minerals services - AT
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