Service Tax on Survey and Exploration of Mineral Services and Map Making
Survey and exploration of mineral services (wef., 10.09.2004):-
Survey and exploration of mineral services means geological, geophysical or other prospecting, surface or subsface surveying of map making service in relation to location or exploration of deposits of mineral, oil, or gas.
Any person providing services in relation to survey and exploration of mineral o any person will come under this service.
Survey and map making services (wef., 16/6/2005):-
Any taxable services provided to any person other than by an agency under the control of government in relation to survey and map making will come under this service.
Exclusion:- Survey and map making seeks provided by the government organization are excluded.