https://www.taxtmi.com/caselaws?id=750855 CESTAT New Delhi held that appellant's wireline logging and perforation activities for oil drilling from December 2003 to November 2004 could not be classified under technical testing and analysis services. The tribunal found these activities involved data collection and mechanical operations directly connected to oil mining, not testing or analysis. Since mining services became taxable only from June 1, 2007 under section 65(105)(zzzy), and no amendment was made to TTA services definition, the activities could not be taxed under TTA services prior to this date. The impugned order was set aside and appeal allowed. en-us Mon, 01 Apr 2024 00:00:00 +0530 Mon, 01 Apr 2024 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750855 CESTAT New Delhi held that appellant's wireline logging and perforation activities for oil drilling from December 2003 to November 2004 could not be classified under technical testing and analysis services. The tribunal found these activities involved data collection and mechanical operations directly connected to oil mining, not testing or analysis. Since mining services became taxable only from June 1, 2007 under section 65(105)(zzzy), and no amendment was made to TTA services definition, the activities could not be taxed under TTA services prior to this date. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750855