Wireline logging, perforation and mechanical job service is classifiable under mining service

Schulmberger Asia Services ltd. Vs Commissioner (CESTAT Delhi)

CESTAT Delhi held that service of wireline logging, perforation and other mechanical job is covered under mining service only with effect from 01.06.2007. Accordingly, such services cannot be classified under ‘technical testing and analysis’ and taxed prior to 01.06.2007.

Facts- M/s. Schulmberger Asia Services Ltd. has sought the quashing of the order passed by the Commissioner (Adjudication), Service Tax, Commissionerate confirming th

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