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2018 (6) TMI 718 - AT - Service TaxErection, Commissioning and Installation Services - whether the appellant is liable to pay service tax on the activity of trenching and laying telephone cables? - Board's Circular No. 123/5/2010-TRU dated 24.5.2010 - Held that:- The issue stands covered by the clarification issued vide Board's Circular No. 123/5/2010-TRU dated 24.5.2010 which clarified that laying cables under or alongside roads is not a taxable service. In Commissioner of Central Excise, Chandigarh Vs. Rajeev Electrical Works [2010 (5) TMI 162 - PUNJAB & HARYANA HIGH COURT], the Hon'ble High Court has held that laying the pipes in wall/roof/floor for crossing of wires, fixing the junction box, fixing the cables trays to lay the cables, digging the earth to lay the cables and digging the earth pits for earthing etc. would not amount to installation of plant, commissioning and is not leviable to service tax under Erection, Commissioning and Installation Services. Demand do not sustain - appeal allowed - decided in favor of appellant.
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