Drilling of exploratory wells is part Mining Service

 CESTAT, AHMEDABAD BENCH Atwood Oceanics Pacific Ltd. Versus Commissioner of Service tax, Ahmedabad APPEAL NOS. ST/344 & 363 OF 2009 and ST/CO/73 OF 2010 AUGUST 30, 2012 ORDER B.S.V. Murthy, Technical Member Atwood Oceanics Pacific Limited (M/s. Atwood for short) entered into an agreement on 03.09.2005 with M/s Gujarat State Petroleum Corporation Ltd. (GSPC for short). As per the terms of the agreement, the following salient covenants were agreed upon: (i)  M/s Atwood shall drill, complete or abandon the wells identified by GSPC for drilling program in accordance with al...