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2017 (4) TMI 647 - AT - Service TaxLaying optical fibre cable alongside or under the road - Site Formation and Clearance, Excavation and Earthmoving or not? - taxability - Held that: - The C.B.E. & C. Circular No. 123/05/2010-ST, dated 24-5-2010 has specifically clarified in Sl. No. 2 of the Table under Para 3 that such activity will not be liable to service tax under any of the sub-clause of sub-section (105) of Section 65 of the FA, 1994 - It stands further clarified later that the word “cable” will include all types of cables including electrical cables as well as optical fibre cables - service not taxable - appeal rejected - decided against Revenue.
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