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2011 (10) TMI 317 - AT - Service TaxWhether Laying of optical fibers can be covered under Erection, Commissioning and Installation services - Appellant also contended that prior to 16.6.2005, they were not liable to pay service tax at all. From February, 2005 they had paid service tax. Held That:- laying the cables under or alongside the road is not taxable service. As far as the issue of liability is concerned matter remanded back the requirement of pre-deposit of amounts demanded and penalties imposed, is waived .
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