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1. Commercial or Industrial Construction Service - activity of laying “underground optical fiber cables” for telecom companies - we cannot be agreed with the findings of...

2. Classification of Services - Contract with Railtel Corporation of India ltd. - Excavation of trenches and laying of OFC(Optical Fiber Cable) through ducts, testing,...

3. Classification of ‘Optical Fibre Cable’ - Classification of goods under Customs Tariff Heading (CTH) 900 - prima facie this type of acrylic coating cannot be considered...

4. Erection, Commissioning & Installation services - there is no difference between the activity of laying an electrical cable and the activity of laying an optical fibre...

5. Erection, Commissioning or Installation - laying of cables under or alongside roads did not constitute any taxable service under Section 65(105) of the Finance Act, 1994 - AT

6. Classification of goods - import of optical fibre cables (OFC) – merit classification under CTH 9001 of the Customs Tariff and not under CTH 8544 70 90 - AT

7. Benefit of Notification No.10/97-CE dated 1.3.97 - Production of requisite certificate - applicants are manufacturers of optical fibre & optical fibre cables and they...

8. Benefit of Notification No. 1/2006-ST – Waiver of Pre-deposit - The appellant was laying optical fibre cables for BSNL and other telecom service providers - prima facie...

9. Interpretation of notification - refineries and power projects - Cables were exempted from all duties of customs - import of raw material for manufacture of cables...

10. CENVAT Credit - cables and capacitator - The cables laid down by the assessee as also the other capital goods laid down en-route the grid and the factory premises for...

11. Commercial or Industrial Constructions Services - With respect to activity conducted by the assessee, CBEC circular referred to and relied upon by the Tribunal is...

12. Classification of supply - applicable rate of CGST - supply of pressure tight cables, non-pressure tight cables and special cables for use in S4 submarine - these goods...

13. Classification of goods - Marine-pressure tight and Non-Pressure tight cables, specially made and designed for use in the warship - The marine pressure tight cables and...

14. Classification of goods - section 4 or 4A of CEA? - goods are to be understood/ evaluated/classified as per the perception and use of the customers - Appellants...

15. Classification of goods - Merely because some cable is used in raising an industry it would not make the cable as industrial cable because the same involves...