Survey and Exploration of Mineral - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Survey and Exploration of Mineral Oil and Gas (w.e.f. 10.9.2004) What is taxable - 65(105)(zzv) Any service provided or to be provided to any person, by any person, in relation to survey and exploration of mineral; Who is the receiver of service Upto 15-5-2008 - A customers w.e.f. 16-5-2008 - Any person Who is the provider of service Any person Meaning of Survey and Exploration of Mineral - 65(104a) "survey and exploration of mineral' means geological, geophysical or other prospecting surface or sub-surface surveying or map making service, in relation to location or exploration of deposits of mineral, oil or gas; ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."