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2010 (11) TMI 642 - AT - Service TaxDemand, interest and penalty - Taxability - laying of cables under or alongside the road - As such the Board’s Circular No. 123/5/2010-TRU clarified that laying cables under or alongside the road is not a taxable service - Therefore, set aside the impugned orders after waiving the requirement of pre-deposit and remand the matter to the original authority for fresh decision in the light of the Board’s circular - Appeals are allowed by way of remand.
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