https://www.taxtmi.com/caselaws?id=259125 Notification No. 14/2010-ST was held to make a substantive and prospective change, not a mere clarification, because it expanded the taxable service entry by introducing a wider table-based scheme for services connected with mineral oil and natural gas installations, structures and vessels in the continental shelf and exclusive economic zone. Applying strict construction of taxing statutes and rejecting any supply of casus omissus, the Court noted that the 2009 notification covered only the then-specified extension of service tax and did not reach the appellant's activity. Services consumed for prospecting mineral oil on the seabed were therefore outside the 2009 notification, and the demand could not be sustained. en-us Tue, 28 Apr 2015 00:00:00 +0530 Fri, 04 Mar 2016 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259125 Notification No. 14/2010-ST was held to make a substantive and prospective change, not a mere clarification, because it expanded the taxable service entry by introducing a wider table-based scheme for services connected with mineral oil and natural gas installations, structures and vessels in the continental shelf and exclusive economic zone. Applying strict construction of taxing statutes and rejecting any supply of casus omissus, the Court noted that the 2009 notification covered only the then-specified extension of service tax and did not reach the appellant's activity. Services consumed for prospecting mineral oil on the seabed were therefore outside the 2009 notification, and the demand could not be sustained. Case-Laws Service Tax Tue, 28 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259125