Assessee, a non-resident, gave vessels on hire to Indian companies. Said vessels were used by hirers for transporting men and machines to locations where it was doing exploration/production of mineral oil. The tribunal held that, in such case, services were being used in connection with prospecting for and exploration activities, therefore, income arising out of such activities had to be assessed under section 44BB and not under section 44B.Further, Tribunal has held that the amount of service tax being in the nature of a statutory payment cannot be included in the gross receipts for the purpose of computing the presumptive income u/s. 44BB. (AY .2008-09 to  2010-11)