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2015 (10) TMI 2001 - AT - Service TaxLiability of service tax – Commercial or Construction Services – Appellant contends that activity undertaken of laying optical fibre cables is not taxable as per circular no. 123/5/2010-TRU dated 24/05/2010 while Revenue contends that same is taxable – Held That:- Revenue tried to differentiate the case law on ground that appellant herein had undertaken the activity of laying of ‘optical fibers cables’ but missed out the point that they are also used by Telecommunications Service Providers – Demand of tax fails and impugned order liable to be set aside – Decided in favour of Assessee.
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