Scope of support services to oil and gas extraction clarified to align classification with service code explanatory notes. Clarification aligns classification of services related to exploration, mining or drilling of petroleum crude and natural gas with the Scheme of Classification of Services: operational extraction activities are governed by the explanatory notes for support services to extraction, while technical, consulting and exploration evaluation activities are governed by the explanatory notes for geological, geophysical and mineral exploration services; services outside those entries must be classified under their respective headings and taxed accordingly.
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Provisions expressly mentioned in the judgment/order text.
Scope of support services to oil and gas extraction clarified to align classification with service code explanatory notes.
Clarification aligns classification of services related to exploration, mining or drilling of petroleum crude and natural gas with the Scheme of Classification of Services: operational extraction activities are governed by the explanatory notes for support services to extraction, while technical, consulting and exploration evaluation activities are governed by the explanatory notes for geological, geophysical and mineral exploration services; services outside those entries must be classified under their respective headings and taxed accordingly.
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