Page 62 - GSTL_20th August 2020_Vol 39_Part 3

276 GST LAW TIMES [ Vol. 39
bundled oilfield services to support the various oil and gas related operations in
KG Offshore, East Coast of Indian Offshore waters.
3.2 The applicant is a Company incorporated under the laws of Cay-
man Islands and has its Project office located in India at International Business
Park, 17th Floor, Oberoi Garden City, Mohan Gokhale Road, Yashodham,
Goregaon, Mumbai, Maharashtra 400063. Apart from this, the applicant has a
unit set up in the State of Andhra Pradesh at Plot No. 5A3, Unit-2, ADB Road,
Vakalpudi, East Godavari, Andhra Pradesh-533004 which unit is registered un-
der the GST Laws and from where the applicant is providing taxable output
supplies.
3.3 The Applicant is engaged in providing comprehensive range of oil-
field related services such as drilling services, exploration and mining related
services, etc. to exploration and production companies across the Globe. In the
course of supplying such services, the Applicant utilizes its equipment and tools
for performing the oilfield services.
3.4 In 2016, the Applicant was awarded a Contract bearing Letter of
Award No. 9010024545, dated 5 October, 2016 by M/s. Oil and Natural Gas
Company Limited (hereinafter referred to as ‘ONGC’) having its registered office
at Vasant Kunj, New Delhi. The Contract was awarded for supply of bundled
services pertaining to oilfield services to support the operations of DP rigs of
1500m water depth capability and anchor-moored rigs of 600m water depth ca-
pability for drilling exploratory/development/water injection wells and work-
over/completion operations including re-entry primarily in KG Offshore, East
Coast of Indian Offshore waters.
3.5 As per Clause 2 of Annexure II of the Contract, the appellant is re-
quired to undertake the bundled services. The aforesaid Clause 2 reproduced
below for easy reference :
“2. Bundled Services Contract shall provide following services subject to
detailed Scope of Work of each service :
(i) Mud Logging Services along with crew and Mud Logging
Unit (MLU). Mud Logging data to be integrated with Rig’s
communication system for Real Time Data transmission from
Rig to OPERATOR’S onshore base offices. CONTRACTOR
shall provide all hardware and software necessary to hook-up
with rig’s power supply and communication system.
(ii) Mud Services including mud chemicals along with crew.
CONTRACTOR should also provide & run mud plant of
15000 bbl capacity and supply SOBM and Brine to rigs as per
scope of work.
(iii) LWD, MWD, RSS & Mud Motor services along with crew.
LWD & MWD data to be integrated with Rig’s communication
system for Real Time Data transmission from Rig to
OPERATOR'S onshore base offices. CONTRACTOR shall pro-
vide all hardware and software necessary to hook-up with
rig’s power supply and communication system.
(iv) Cementing Services including slurry design, additives and
casing hardware etc. along with crew.
(v) Sea Logistics support for the day-to-day supply to the above
rigs and anchor handling & Rig moves.
(vi) Shore Based facilities including jetties, warehousing and han-
dling of equipment and materials including bulk.
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