https://www.taxtmi.com/caselaws?id=333813 Shot hole drilling and seismic job work performed as a subcontractor were treated as services in relation to survey and exploration of minerals under the Finance Act, 1994, because the taxability depends on the nature of the activity actually undertaken. Being a subcontractor did not change the character of the service or remove liability. The double taxation objection was rejected because any credit consequences were matters under the Cenvat Credit Rules, 2004 and did not negate the levy. The extended limitation plea based on revenue neutrality also failed, as the availability of credit was not decisive of bona fides. en-us Fri, 07 Oct 2016 00:00:00 +0530 Tue, 05 Sep 2017 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333813 Shot hole drilling and seismic job work performed as a subcontractor were treated as services in relation to survey and exploration of minerals under the Finance Act, 1994, because the taxability depends on the nature of the activity actually undertaken. Being a subcontractor did not change the character of the service or remove liability. The double taxation objection was rejected because any credit consequences were matters under the Cenvat Credit Rules, 2004 and did not negate the levy. The extended limitation plea based on revenue neutrality also failed, as the availability of credit was not decisive of bona fides. Case-Laws Service Tax Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333813