Held that section 44BB applies if the assessee is engaged in the business of providing services or facilities in the prospecting for, or extraction or production of minerals oils ; but if income earned by the assessee takes the colour of royalty or fee for technical services, the computation of income is to be done as per the provisions of section 44DA of the Act. The services or facilities provided by the assessee were inextricably connected with the prospecting for or extraction or production of mineral oils, and being covered by the exclusion provided in Explanation 2 to section 9(1)(vii) of the Act, were not in the nature of fees for technical services. The provisions of section 44BB of the Act thus applied in the case of the assessee and not section 44DA of the Act  That, therefore, the revenue received by the assessee-company during the year 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, support of software licences, etc., 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 Act being consideration received for “mining or like projects” and it was, therefore, not taxable under section 44DA of the Act. The services or facilities provided by the assessee actually were inextricably connected with prospecting for, or extraction or production of, mineral oils and the revenue received therefor was taxable under section 44BB of the Act. Held that  the amount received by the assessee as reimbursement of service tax was not includible in its gross turnover for the purpose of computing taxable income under . That interest under section 234B of the Act was not chargeable in this case.(AY. 2011-12)