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In the result ITA number 5584/Del/2013 filed by the assessee for assessment year
Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi
V Sclumberger Asia services Ltd 414 ITR 1 wherein it has been held that that the amount reimbursed by the Corporation, towards the service tax paid by the assessee payable to the Government, was not an amount paid to the assessee towards the services provided by the later in connection with the prospecting, extraction or production of mineral oils