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2017 (9) TMI 793 - AT - Service TaxInstallation, commissioning and erection service - management maintenance or repair service - the respondents were engaged by BSNL for the work of laying of optical fibre cables and outdoor upgradation work execution of repair and maintenance thereof - CBEC Circular dated 24th May, 2010 - Held that: - I have gone through the observations made by the learned Commissioner (Appeals) who has relied on the CBEC Circular dated 24th May, 2010 to hold that the said services of laying of optical fibre cable is not to be taxed as per the said circular. The activity such as excavation of trenches, jointing splicing of OFC are the integral part of the services of laying of cable - appeal dismissed - decided against Revenue.
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