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Drilling of exploratory wells is part Mining Service
Case Law Details
- Case Name
- Atwood Oceanics Pacific Ltd. Vs Commissioner of Service tax, Ahmedabad (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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 all the requirement...
