2018 (8) TMI 1177

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....ent to the introduction of GST and the resultant change in the jurisdiction, is allowed as follows : 2. The respondent"s name in the cause title of the appeal shall be changed as : "The Commissioner of GST & Central Excise, Chennai South Commissionerate, MHU Complex, 692, Anna Salai Nandanam, Chennai 600 035". 3. The facts of the case are that appellants were registered with the service tax department under the category of "Survey and Exploration of Minerals". On the basis of investigations carried out by the department, it appeared that appellants had entered into a contract dt. 16.12.2004 for execution of integrated Seismic Job services and drilling of shot holes for Sector S-4 in Cambay Basin, Gujarat wit....

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....abourers to drill the land upto the depth stipulated by officials of ONGC, known in commercial parlance as "shot hole drilling" which is manually done by unskilled labourers. Ld. Advocate submits that the said services are composite in nature and would not also come within the scope of "Survey and Exploration of Mineral service". 4.2 Ld. Advocate hands over a copy of OIA No.13/2009 dt. 30.04.2009 relating to a claim of refund made by very same appellant for the period 25.04.2006 to 20.12.2007 for refund of service tax to the tune of Rs. 1,83,06,565/- . The original authority had rejected refund on the ground that services rendered is survey and exploration of minerals, limitation factor and unjust enrichment. In appeal against order of r....

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....services for ONGC, para-4 alleges that they have collected service tax on survey and exploration services. There is no further elaboration forthcoming of what was the exact nature of services performed. 7.2 On the other hand, Ld. Advocate has been at pains to point out that the services provided by them to ONGC under the contract entered into by them was related only in respect of camp mobilization and demobilization , camp establishment and maintenance etc. and that no survey and exploration of mineral activities were carried out by them. In respect of drilling of shot holes, ld. advocate has argued that this consists of only drilling of land upto a depth stipulated by ONGC and further survey and exploration work is done only by the lat....