Held, that the revenue received by the assessee on account of provision of facilities and services of seismic data acquisition, planning and carrying out of pre-survey study, taking marine data and confirming prospects, maintenance, upgradation and support of software licences, was not in the nature of fees for technical services as it was covered by the exclusion provided in Explanation 2 to section 9(1)(vii) of the Income-tax Act, 1961 being consideration received for “mining or like projects” and was therefore, taxable under section 44BB and not under section 44DA. The amount received by the assessee as reimbursement of service tax was not included in the gross turnover for the purpose of computing taxable income under section 44BB of the Act.(AY.2011-12)