CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 88415 of 2014 (Arising out of Order-in-Original No. 37-41/ST/RN/CMR/MII/13-14 dated

31.03.2014 passed by the Commissioner of Central Excise, Mumbai-II)

M/s Schlumberger Asia Services Ltd. .… Appellant New Standard Engg. Estate (NSE), Western Express Highway, Goregaon (E), Mumbai – 400 063 Versus Commissioner of Central Excise & Service Tax …. Respondent Mumbai-II

9^th Floor, Piramal Chambers, Jijibhoy Lane, Lalbaug, Mumbai – 400 012 Appearance:

Shri V. Sridharan, Sr. Advocate assisted by Shri Aditya Jain & Ms. Nidhi Doshi, Advocates for the Appellant Ms. S. Varalakshmi, Authorized Representative for the Respondent CORAM:

HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)

HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

FINAL ORDER NO. A/85931/2025 Date of Hearing: 12.06.2025 Date of Decision: 12.06.2025 PER: S.K. MOHANTY Briefly stated, the facts of the case are that the appellants herein had entered into an agreement with M/s Oil and Natural Gas Corporation (ONGC) and M/s Enron Oil Gas India Ltd., for rendering services of Oil Well logging, which include surveying the oil well by qualified