2023 (3) TMI 639

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....a For the Appellant : Shri Amal Dave, Advocate For the Respondent : Shri. Tara Prakash, Deputy Commissioner (Authorized Representative) ORDER SOMESH ARORA The appellant during the relevant impugned period from 01.07.2003 to 30.11.2005, were providing services relating to Well Testing, Well Activation Works, Slick Line Services, Inspection and Monitoring of Well Testing Services, Ins....

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.... (38) STR 421 (Tri.-Mum.) as well as on CST, Mumbai V/s. Fugro Geonics P. Ltd. as reported at 2014 (33) STR 170 (Tri.- Mum.) to support that activities like providing exploration report based on survey and retail expression of mineral deposit is the service in the nature of "Survey And Exploration Of Minerals Service" and is not "Scientific or Technical Consultancy Service" as was decided in the m....

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....erals can cover extracting metallic or non-metallic mineral, and not oil and that the party did not pay Service Tax. He also pointed out that party having chosen to pay under "Technical Testing and Analysis Service" could not go around and now seek to discharge duty under "Survey and Exploration of Minerals Service". He also justified invocation of extended period on the basis of conduct of the pa....