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2012 (5) TMI 470 - AT - Service TaxLaying of cables under or alongside roads - Erection, Commissioning or Installation - appellant claims prima facie case on the strength of both Board's Circular No. 123/5/2010-TRU dated 24.5.2010 it was clarified inter alia that laying of cables under or alongside roads did not constitute any taxable service under Section 65(105) of the Finance Act, 1994 - Held that:- in the case of Rajeev Electrical Works (2012 (5) TMI 470 - PUNJAB & HARYANA HIGH COURT - Service Tax) had held that laying of pipes in wall/roof/floor for crossing of wires, fixing junction box, MS box, wooden box, fixing cable trays to lay cables, digging earth to lay the cables and digging earth pits for earthing of equipments did not amount to installation of plant, commissioning of machinery/ equipments etc. appellant need not be asked to make any pre-deposit. order is set aside and the appeal is allowed by way of remand
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