2013 (10) TMI 389

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....For the Respondent: Mr. A.K. Nigam, Addl. Commissioner (AR) ORDER Per S.S. KANG; Applicant filed this application for waiver of pre-deposit of service tax of Rs. 1,09,82,692/-. The applicant has already deposited an amount of Rs. 27,95,958/-. 2. The brief facts of the case are that the applicants were allotted for oil & gas exploration blocks by the Ministry of Petroleum and Natural Ga....

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....s short paid in respect of services received from DGAL. The remaining demand is in respect of the services received from GXT and GGS in respect of the information in the form of data received by the applicant. The demand is confirmed on the ground that the applicant received services of 'survey and exploration of mineral' as provided under Section 65(104a) of the Finance Act, 1994 and had not paid....

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....is in respect of the service of 'survey and exploration of mineral' received in India. As the survey was conducted in the territory of India and the same information/data was procured by the applicant, therefore, this activity was not outside India. He further submits that as this information is in the form of data which the applicant had procured and which was further interpreted by DGAL, the app....

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....or sub-surface surveying or map making service, in relation to location or exploration of deposits of mineral, oil or gas;' Section 65(105) of the Finance Act, 1994 : '(zzv) to any person], by any person, in relation to survey and exploration of mineral;' The reading of above provisions shows that any activity of geological survey in respect of location or exploration of deposits of miner....