https://www.taxtmi.com/caselaws?id=177650 The Court dismissed the writ petitions challenging a show cause notice proposing tax on import drilling activities and Circular No. 80/10/2004/S.T. regarding service tax on survey and exploration of minerals. The Court held that the circular clarified industrial practices and fell within the Finance Act's scope, with drilling being integral to mineral exploration and subject to service tax. The challenge to the circular failed, leading to the dismissal of the writ petition, but the petitioner was granted 30 days to respond to the notice for further consideration by the respondent. en-us Thu, 13 Nov 2014 00:00:00 +0530 Thu, 14 Jan 2016 12:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177650 The Court dismissed the writ petitions challenging a show cause notice proposing tax on import drilling activities and Circular No. 80/10/2004/S.T. regarding service tax on survey and exploration of minerals. The Court held that the circular clarified industrial practices and fell within the Finance Act's scope, with drilling being integral to mineral exploration and subject to service tax. The challenge to the circular failed, leading to the dismissal of the writ petition, but the petitioner was granted 30 days to respond to the notice for further consideration by the respondent. Case-Laws Service Tax Thu, 13 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177650