Camp Mobilisation/Demobilisation/Establishment cannot be treated As ‘Survey & Exploration of Mineral’

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 appellan...