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    <title>TAXABILITY OF SURVEY AND EXPLORATION OF MINERAL SERVICES.</title>
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    <description>Service tax applies to survey and exploration of mineral services provided by any person for locating or exploring deposits of mineral, oil or gas, encompassing geological, geophysical or other prospecting, surface or sub surface surveying, map making and related activities such as seismic survey and data interpretation. The levy requires the service to be rendered for consideration and is confined to pre mining exploration activities; extraction, transport, refining and processing are excluded. Providers of such services are liable as assessees, and valuation excludes material costs and government fees while including third party job costs.</description>
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    <pubDate>Sat, 01 Oct 2011 23:51:59 +0530</pubDate>
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      <description>Service tax applies to survey and exploration of mineral services provided by any person for locating or exploring deposits of mineral, oil or gas, encompassing geological, geophysical or other prospecting, surface or sub surface surveying, map making and related activities such as seismic survey and data interpretation. The levy requires the service to be rendered for consideration and is confined to pre mining exploration activities; extraction, transport, refining and processing are excluded. Providers of such services are liable as assessees, and valuation excludes material costs and government fees while including third party job costs.</description>
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