Case Law Details
AP Enterprises Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai)
The issue to be decided is whether the activities rendered by the appellant in the nature of camp mobilisation and demobilisation, camp establishment and maintenance, etc., such as (i) preparation of camp ground (ii) construction of sheds, bathrooms, toilets, bunk houses jacking up (iii) electrical wiring and fitting, etc., fall within the definition of ‘Survey and Exploration of Mineral’ services or not.
The Tribunal in the case of M/s. Mohabir Enterprises (supra), which is a sister concern of the appellant herein, for the period from January 2008 to December 2008, has analysed the issue and held that above activities do not fall under the definition of ‘Survey and Exploration of Mineral’ services.
CESTAT held that activities of appellant range from camp mobilization, demobilization, construction of huts and toilets, electrical fitting and wiring, daily supply of potable water, house keeping, laying phones, drilling the holes manually, to transportation of labor, etc. There appears to be no technically qualified, informed assistance or expertise provided that would place the services rendered by them in the same class or clan – as seismic survey, collection / processing / interpretation of data. Any way, the service rendered by the appellant would not amount to Survey and Exploration of Mineral, Oil or Gas – as alleged in the Show Cause Notice.
FULL TEXT OF THE CESTAT CHENNAI ORDER
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