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<h1>Service tax applies to non-governmental survey and map-making services from June 16, 2005, per Circular No. 96/7/2007.</h1> Service tax on survey and map-making services, effective from June 16, 2005, applies to services provided by entities other than government-controlled or authorized agencies. The taxable service involves geological, geophysical, or other types of surveying and map-making, excluding mineral exploration. The service provider, other than a government agency, is liable for the tax. Circular No. 96/7/2007, dated August 23, 2007, supersedes previous circulars on service tax technical issues, including scope, classification, and exemptions, withdrawing earlier clarifications.