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2017 (1) TMI 1787 - CESTAT ALLAHABADLevy of Service Tax - work of laying Telecom Cables alongside under the roads for Telecom Companies - period October 2006 to November 2010 - HELD THAT:- In view of the clarification of CBEC Circular No. 123/5/2010-TRU dated 24.05.2010, in respect of applicability of Service tax on laying of cables under or alongside roads and similar activities, the Board have clarified that the laying of cables under of alongside roads is not a taxable services under any clause of Sub-section 105 of Section 65 of the Finance Act, 1994. The laying of Telecom Cables under or alongside the roads is not a taxable service as clarified by the CBEC vide their Circular dated 24.05.2010 - appeal allowed - decided in favor of appellant.
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