https://www.taxtmi.com/article/detailed?id=1118 Service tax is leviable on outsourced services provided by one person to another in relation to mining of mineral, oil or gas as a distinct category of mining services; the levy is confined to services connected with minerals, oil and gas and excludes non mineral materials. The distinction between survey/exploration and mining services is that the former covers prospecting and location while the latter covers exploitation and post exploration activities, and administrative guidance allocates mine related tasks to the appropriate taxable heads while identifying the service provider as liable to pay tax. en-us Sun, 06 Feb 2011 10:15:01 +0530 Sun, 06 Feb 2011 10:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1118 Service tax is leviable on outsourced services provided by one person to another in relation to mining of mineral, oil or gas as a distinct category of mining services; the levy is confined to services connected with minerals, oil and gas and excludes non mineral materials. The distinction between survey/exploration and mining services is that the former covers prospecting and location while the latter covers exploitation and post exploration activities, and administrative guidance allocates mine related tasks to the appropriate taxable heads while identifying the service provider as liable to pay tax. Articles Service Tax Sun, 06 Feb 2011 10:15:01 +0530 https://www.taxtmi.com/article/detailed?id=1118