Tax Classification of Services: Section 65A Analysis on Tangible Goods vs. Mining vs. Exploration Services; Penalty Waived.

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....Classification of taxable services u/s 65A - Supply of Tangible Goods service u/s Section 65(105)(zzzzj) versus Mining of Mineral, Oil or Gas service' u/s Section 65(105)(zzzy) versus Survey and Exploration of Mineral, Oil and Gas service – Rules of interpretation – use of own equipment for providing services - demand confirmed but penalty waived - AT....