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TMI Blog2013 (12) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... are liable to discharge tax liability. It is seen that one of the sub-contractors M/s. Sri Sai Engineering & Drilling certified that they paid the tax which was not considered by the adjudicating authority - letter dt. 1.8.2013 produced by learned advocate is in respect of discharge of service tax by M/s. Shivani Oil & Gas Exploration Services Ltd. and it cannot be accepted as a discharge of tax l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.1,18,39,567/- along with interest and penalty for the period January 2008 to December 2008. Tax was demanded under the category of Survey and Exploration of Mineral Services. Heard both sides and perused the records. 3. The Ld. advocate on behalf of the applicant submits that the applicant undertook the job of executing the job contracts awarded by the main contractor for shot hole drilling a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that they have already discharged their liabilities regarding service tax wherein the applicant was the service provider for drilling short holes for the period November 2007 to June 2009. It is contended that as revealed from the certificate and the letter, the main contractor had already discharge the tax liability and therefore prima facie the demand is not sustainable. Ld. counsel also dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dt. 15.10.2010 at page 35 of appeal as referred to by Ld. Advocate is not supported by any evidence. 5. After considering the submissions of both sides, we find that prima facie the applicant has undertaken the job of survey and exploration of mineral services. Therefore, they are liable to discharge tax liability. It is seen that one of the sub-contractors M/s. Sri Sai Engineering Drilling c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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