Survey and map-making services taxable where provided by non-government agencies; non-government providers bear service tax liability. Survey and map-making services are taxable when provided by any person other than an agency under government control or authorization, with the non-government provider liable to pay service tax. The statutory definition covers geological, geophysical or other prospecting and surface, sub-surface or aerial surveying or map-making of any kind, but excludes survey and exploration of mineral. Circular No. 96/7/2007 supersedes earlier technical circulars and clarifications on scope, classification, valuation and related service tax matters.
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Provisions expressly mentioned in the judgment/order text.
Survey and map-making services taxable where provided by non-government agencies; non-government providers bear service tax liability.
Survey and map-making services are taxable when provided by any person other than an agency under government control or authorization, with the non-government provider liable to pay service tax. The statutory definition covers geological, geophysical or other prospecting and surface, sub-surface or aerial surveying or map-making of any kind, but excludes survey and exploration of mineral. Circular No. 96/7/2007 supersedes earlier technical circulars and clarifications on scope, classification, valuation and related service tax matters.
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