TaxTMI 
TaxTMI 
2023 (7) TMI 953
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..../2004-ST dated 17 September 2004 (Exhibit A) issued by the respondents inte ralia on service tax leviable on "survey and exploration of minerals". The petitioners have contended that by virtue of the impugned circular the services of prospecting of minerals is now made to fall within the ambit of taxable entry under Section 65(105)(zzv) of the Finance Act, 1994. 2. The petitioner has contended that its members were awarded contracts for drilling work by ONGC and Reliance Industries Ltd. which in no manner can fall within the ambit of "survey and exploration of minerals" as defined. The contention is that by virtue of the circular, the ambit of the provision itself is sought to be expanded and which is not the intention of the legislature f....
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....ned Counsel for the respondents would also submit that the show cause notice was not taken forward by the department. We note that there was no embargo for the department to adjudicate the show cause notice. 4. Be that as it may, the proceedings on the above conspectus are listed before us for final hearing. 5. The prayers in the petition which would include the prayers as amended (indicated in italics), read thus:- "(a) that this Hon'ble Court be pleased to declare that services of charter hire of vessels or equipments with crew for drilling are not liable to service tax under the category of "survey and exploration of minerals" or "site formation" whether rendered in designated areas for the purposes of levy of service tax or beyond; ....
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.... restrained by an order and injunction of this Hon'ble court from taking any action for the recovery of service tax pursuant to and/or in implementation of and/or in furtherance of the impugned circular No. 80/10/2004-ST dated 17th September, 2004 (being Exhibit "A" hereto) and show cause with demand notice F.No. DGCEI/MZU/I & IS 'C'/12(3) 34/2005/3807-8-9 dated 29.05.2008. (e) For ad-interim reliefs in terms of prayer (d) above; (f) For such further and other reliefs as this Hon'ble Court be deem fit in the facts and circumstances of the case." 6. We may note that by an order dated 21 March 2006 the Division Bench of this Court had admitted the petition, however, rejecting the prayers for interim reliefs. It was clarified that any ....
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....e Departmental Authorities in the event the occasion so arises. We are also of the opinion that so far no show cause notices are issued to the members of the petitioner except as recorded by us in the case of M/s. Transocean Offshore International Ventures Ltd., a copy of which is annexed at Exhibit H. Thus, neither any proceedings are initiated nor any proceedings in regard to the other members are pending before the department. The circular as challenged in the petition, was issued almost 19 years back. The department has also not taken any action and the members of petitioner since 2007 are paying service tax under the category of 'mining services'. 9. In the above circumstances, in our opinion, in a petition which is filed by the assoc....