Supply of Vessels to ONGC not covered under Mining Service – SC

Union Of India Vs Indian National Shipowners Ass & Ors (Supreme Court of India)- None of the entries in the Schedule could be strictly said to be a service rendered in relation to mining of mineral, oil or gas. There is justification in the findings arrived at by the High Court. The nature of work which are set out in the Schedule cannot be said to be even remotely connected and included within the ambit of the expression as found in Section 65(105)Entry No. zzzy and therefore the order of the High Court affirmed.

Please become a Premium member. If you are already a Premium member, login here to access the full content.