2019 (4) TMI 181

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....ices Ltd., New Delhi and M/s. Sai Engineering and Drilling, Vijayawada for providing Shot Hole Drilling and 3D seismic job services. M/s. Shivani Oil and Gas Exploration Services Ltd.had sub-contracted the shot hole drilling and 3D seismic job services to the appellant. Similarly, M/s. Sai Engineering and Drilling had sub-contracted shot hole drilling by rotary type manual drilling sets and seismic job services for 2D seismic survey in Crew B in Bihar to the appellant. According to department, the activities done by the appellant under the above contracts would fall under the category of Survey and Exploration of Mineral Service and is subject to levy of service tax. Show Cause Notices were issued proposing for demand of the short-paid serv....

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....n of Mineral services. 3. The ld. AR Shri B.Balamurugan supported the findings in the impugned order. He submitted that the appellants have been undertaking shot hole drilling activities and these would fall under the category of Survey & Exploration of Mineral Services. Further, in the appellant's own case for a different period as reported in 2019 (20) GSTL 107 (Tri. Chennai), the Tribunal has remanded the matter to the adjudicating authority to look into the question whether the activities fall within the category of Survey & Exploration of Mineral Services. 4. Heard both sides. 5. The dispute is as to whether the activity undertaken by the appellant would fall under the category of Survey & Exploration of Mineral Service. In the repl....

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....nce of sanitation and hygiene. They provide loading of survey equipment at camp site and transportation of the same to different lines and station to station after completion of the day's work bringing them back to the camp site properly without any damage. They undertake cutting, clearing of undergrowth along the line and making approach road / foot track, painting the ranging rods. They engage labourers to drill the land upto a depth stipulated by the officials of the said ONGC. This activity is known in the commercial parlance as shot hole drilling which is manually done by the unskilled labourers and is nothing to do with shot hole drilling which is undertaken in exploration of mineral activities. 5.3 From the activities explained by t....

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....he matter to the adjudicating authority to relook into the question whether the activity falls within the category of Survey & Exploration of Mineral Services. For an earlier period, the Commissioner (Appeals) has held that the activities undertaken by the appellant would not fall under the category of Survey & Exploration of Mineral services and the department has not filed any appeal against that order. The ld. counsel for the appellant has relied upon the decision in the case of Marsons Fan Industries Vs. Commissioner of Central Excise, Calcutta - 2008 (225) ELT 334 (SC) to argue that when the department has accepted the order passed by them on a particular issue they cannot challenge for a subsequent period on the very same issue. In th....