2022 (6) TMI 431

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....r Section 65(105)(zzv) of the Finance Act, 1994. 2. After due process of law, the Original Authority vide order impugned herein confirmed the demand along with interest and imposed penalty. Aggrieved by such order, the appellant is now before the Tribunal. 3.1 On behalf of the appellant, Learned Counsel Shri M.N. Bharathi submitted that the activities rendered by the appellant do not fall within the definition of 'Survey and Exploration of Mineral' Service. The appellants provided the activity of camp mobilisation and demobilisation in the nature of camp establishment and maintenance, cable laying, shooting and shot hole drilling, centring around oil and gas areas. The activities include construction of sheds, bathrooms, toilets, bunk....

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.... the appellant herein, for the period from January 2008 to December 2008, has analysed the issue and held that the activities do not fall under the said category of service. The relevant part of the order is reproduced as under: "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 reply to the Show Cause Notice as well as in the grounds of appeal, the appellants have contended that the activities carried out by them does not fall under the said category of services. 5.1 For better appreciation, the definition of Survey & Exploration of Mineral Services is reproduced as under :- Section 65(105)(zzv) : "Tax....

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.... 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 the appellant it can be seen that these activities have nothing to do with Survey & Exploration of Mineral Service. Appellants have undertaken mainly the preparation of camps mobilization and also upkeep and maintenance of these camps. The Commissioner (Appeals) for the period from 25-4-2006 to 20-1....

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....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 v. Commissioner of Central Excise, Calcutta - 2008 (225) E.L.T. 334 (S.C.) 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 the present case, when the matter came up for hearing on 22-2-2019, the department had sought time for verifying whether any appeal was filed against the Order-in-Appeal No. 13/2009 (M-ST) dated 30-4-2009. Today, the Ld. AR has not been able to confirm whether any appeal has been preferred....