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2018 (6) TMI 136 - AT - Service TaxActivity of laying underground cable on behalf of the BSNL - Erection, Commissioning and Installation services or not? - levy of service tax - CBEC Circular No. 123/5/2010-TRU dated 24.05.2010 - Held that:- Assessee produced the agreement against which they executed the work and as per the agreement, the cable was to be laid down under foot path/roads/trenches. In that circumstances, there is no requirement to sent the matter back to the authority below as facts of the case are available before us. Admittedly, as per the said circular dated 24.05.2010, Erection, Commissioning and Installation the activity of laying underground cable has been exempted from levy of service tax, the assessees are not required to pay service tax on their activity. Appeal allowed - decided in favor of appellant.
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