2025 (7) TMI 70

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....(ONGC) and M/s Enron Oil Gas India Ltd., for rendering services of Oil Well logging, which include surveying the oil well by qualified engineers, to measure technical aspects like magnetism, resistivity and radioactive emission of the formation and in generating data to infer various parameters such as thickness, porosity and component of the formations. In pursuance to the agreement, the appellants had also provided the technical interpretation to give clear picture of the down hole formation contents at various levels of the oil well. Considering the activities undertaken by the appellants, the Department had interpreted that such activity should fall under the taxable category of 'Consulting Engineer Services', defined under Section 65(1....

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.... that Civil Appeal filed by the Revenue against the said order (supra) passed by the Tribunal was rejected by the Hon'ble Supreme Court, negating the views of the department that the service in dispute should not be categorized under the taxable entry of Consulting Engineer Services. Learned Advocate has also relied upon the order dated 04.09.2014 passed by this Bench of the Tribunal in the case of Halliburton Offshore Services Inc. Vs. Commissioner of Service Tax, Mumbai - 2015 (37) STR 634 (Tri-Mum), to state that considering the nature of activity involved in the said case, which is identical to the case in hand, the Tribunal has held that the activities undertaken by M/s Halliburton Offshore Services Inc. (supra) shall not qualify u....