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<h1>CESTAT Chennai: Appellants win service tax case on mineral exploration. Pre-deposit waived, recovery stayed.</h1> The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellants in a service tax case related to 'Survey and Exploration of Mineral, Oil and Gas.' ... βSurvey and Exploration of Mineral, Oil and Gasβ - It is the case of the appellants that whatever activity was performed by them was performed in their capacity as subcontractors of M/s. GT and, therefore, any service tax was not payable by them. Without prejudice to this contention, the appellants have also submitted that any payment of service tax by them would only lead to a revenue-neutral - plea of revenue-neutrality raised by the appellants is unassailable β stay granted The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellants in a service tax case related to 'Survey and Exploration of Mineral, Oil and Gas.' The tribunal granted waiver of pre-deposit and stay of recovery, noting the revenue-neutrality of the situation where service tax payment by the subcontractors would result in Cenvat credit for the main contractors.