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    <title>2022 (6) TMI 431 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that their activities, including camp mobilization, construction, and maintenance, did not fall within the &#039;Survey and Exploration of Mineral&#039; service category as alleged. Citing previous judgments and a Commissioner&#039;s ruling in the appellant&#039;s favor, the Tribunal set aside the demand, interest, and penalty imposed, allowing the appeal with consequential reliefs. The decision was based on a detailed analysis of the appellant&#039;s activities, which were deemed more related to camp establishment and maintenance rather than surveying or exploration of minerals.</description>
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      <title>2022 (6) TMI 431 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=423590</link>
      <description>The Tribunal ruled in favor of the appellant, finding that their activities, including camp mobilization, construction, and maintenance, did not fall within the &#039;Survey and Exploration of Mineral&#039; service category as alleged. Citing previous judgments and a Commissioner&#039;s ruling in the appellant&#039;s favor, the Tribunal set aside the demand, interest, and penalty imposed, allowing the appeal with consequential reliefs. The decision was based on a detailed analysis of the appellant&#039;s activities, which were deemed more related to camp establishment and maintenance rather than surveying or exploration of minerals.</description>
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