No Service Tax Leviable on Purchase of Data related to Geological and Seismic quality of blocks performed outside India: CESTAT [Read Order]

Service Tax Leviable - Geological and Seismic quality - Customs Excise - taxscan

The Hyderabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the service tax cannot be levied on the purchase of data related to the geological and seismic qualities of blocks performed outside India.  GVK Oil & Gas Ltd, the appellant assessee was engaged in the business of ‘mining of mineral…

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