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2019 (4) TMI 1269 - CESTAT KOLKATAClassification of services - laying optical fiber cables as per contract executed with various telephone Companies - whether classified under Site Formation Clearance Services or under Erection, Commissioning or Installation Services? - abatement in terms of Notification No.1/06 ibid - Circular dated 24.05.2010 - HELD THAT:- The activities of laying cables under or along side road is one such activity, which has been clarified as not taxable under any clause of sub-clause 105 of Section 65 of the Finance Act, 1994. It is not in dispute that the activity undertaken by the appellant is towards laying of optical fiber cables under or along side road. Consequently, no liability for service tax will arise on the activity in terms of Circular dated 24.05.2010 - Appeal allowed - decided in favor of appellant.
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