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2018 (7) TMI 1785 - CESTAT ALLAHABADErection, Commissioning & Installation Service - laying of Optical Fiber Cables & Outdoor Up-gradation Works, Execution of Repair & Maintenance thereof - C.B.E.C. Circular dated 24/05/2010 - Held that:- At Para 3 of the said Circular one table is provided and under the said table Serial No. 1 covered the activity of shifting of overhead cables/wires and Serial No. 2 covered the activity of laying of cables under or alongside roads and it was clarified that the said activity does not attract Service Tax - laying of fresh cable is also clarified to be out of the Service Tax levy - demand cannot sustain - appeal dismissed - decided against Revenue.
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