TMI Blog2017 (10) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... rks contract wherein they will be entitled to deduction for the material component or in the alternative entitled to compounding of the tax as per the scheme of the Act and the Rules - Held that: - the demand for the period subsequent to 30 June, 2012 set aside by way of remand to the Adjudicating Authority with direction to re-determine the tax in accordance with law - penalties set aside. Appeal allowed in part and part matter on remand. - ST/70400/2016, ST/MISC/70002/2017 in ST/70348/2016-CU[DB] - ST/A/71145-71146/2017-CU[DB] - Dated:- 13-7-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajesh Chhibber (Advocate) - for Appellant(s) Shri Rajiv Ranjan (Joint Commissioner) AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eved the appellant is before this Tribunal. The learned counsel for the appellant have taken us through Circular of CVC number 123/5/2010 - TRU dated 24 May 2010, wherein on the issue of applicability of service tax on laying of cables under or along side roads, or similar activities. The Board clarified that the activity of laying cables/electrical cables under or along side road or between grids/sub-stations/transformer stations and route is not a taxable service under any clause of sub Section 105 of Section 65 of the Finance Act, 1994. Accordingly, the learned counsel states that the authorities below have erred in wrong classification and also drawing erroneous conclusion by holding the activity of laying of cables to be taxable up to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of works contract wherein they will be entitled to deduction for the material component or in the alternative entitled to compounding of the tax as per the scheme of the Act and the Rules. Accordingly, we set aside the demand for the period subsequent to 30 June, 2012 by way of remand to the Adjudicating Authority with direction to re-determine the tax in accordance with law. However we set aside the penalty for the period after 01.07.2012. The appellant is also directed to file the representation along with supportings in respect of their claim/levity. Subsequent to 30 June, 2012. Misc Application also stands allowed. Appeal No.ST/70400/2016-CU[DB] The issue in this appeal by the appellant - V.K. Kapoor is also similar i.e. le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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