2014 (3) TMI 266

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....ue is the appellant and the respondents are M/s. Fugro Geonics Pvt. Ltd. and M/s. Elcome Surveys Pvt. Ltd. The respondents undertook survey work such as Hydrographic Survey, Oceanographic Survey, Geo-Physical and Geo-Technical survey for their clients such as ONGC, ENRON, Reliance Industries and Cairn Energy who are engaged in oil exploration. The services provided was in the nature of positioning service, hydrographic survey, oceanographic survey, seismic survey, geophysical and geo-technical survey and engineering survey which enable the recipient of the service for positioning of drilling rigs, determination of co-ordinates, to identify sub-seabed features below sea bed, route survey, etc. The department was of the view that the activiti....

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.... aggrieved of the same and is before us. 3. The grounds urged in the appeal memorandum is that as per the Memorandum of Articles of Association of the respondent-firms in Clause III(B)(22)/111(B)4 it is mentioned that "To provide consultancy, manpower requirement and operational maintenance for the attainment of the main objects" and therefore, the respondents were rendering consultancy services. In view of the above, service rendered merits classification under 'Consulting Engineering Service'. 4. The Additional Commissioner (AR) appearing for the Revenue reiterates the grounds urged in the appeal memorandum. 5. None appeared for the respondents. 6. We have considered the submissions made by the Revenue and ....

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....t is evident that no service relating to advice, consultancy or technical assistance had been rendered by the respondents. Further, 'Survey and Exploration of Minerals' were brought under the tax net in budget 2004. Section 65(104a) defines "Survey and Exploration of Minerals means geological, geophysical or other prospecting surface or sub-surface surveying or map making survey in relation to location or exploration of deposits of mineral, oil and gas." Section 65(105)(zzv) defined taxable service as "any service provided or to be provided to any person, by any person, in relation to survey and exploration of mineral." When the activity undertaken by the respondents are considered in the light of these definitions, it is clear that such ac....