Fees for technical services: oil prospecting and drilling services treated as mining operations, taxed under mining provisions. Prospecting, extraction or production of mineral oil are mining operations under Explanation 2 to section 9(1)(vii); services such as training and drilling for exploration or exploitation of oil and gas are within a 'mining project' and therefore are not treated as fees for technical services, but are chargeable under the separate income-tax provision applicable to mining and oil-field related payments.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Fees for technical services: oil prospecting and drilling services treated as mining operations, taxed under mining provisions.
Prospecting, extraction or production of mineral oil are mining operations under Explanation 2 to section 9(1)(vii); services such as training and drilling for exploration or exploitation of oil and gas are within a 'mining project' and therefore are not treated as fees for technical services, but are chargeable under the separate income-tax provision applicable to mining and oil-field related payments.
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