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2020 (4) TMI 202 - AT - Service TaxNon-payment of service tax - Erection, Commissioning & Installation services - appellant is undertaking contracts for M/s BSNL for laying and jointing of optical fibre cables - demand of tax, interest, penalties as well as late fees - CBEC vide circular No. 123/5/2010-TRU, dated 24.05.2010 - HELD THAT:- Revenue wants to charge service tax upon the appellant on the activity of laying of optical fibre cables. The laying of cables along side roads has been categorically held to be not taxable by the CBEC in their circular dated 24.05.2010 - The only argument against the applicability of this circular to this case is that it should not apply to fibre optical cables because it dealt with only electrical cables. This issue has been examined at length by the Hon’ble Tribunal, Mumbai in the case of COMMISSIONER OF CENTRAL EXCISE, NAGPUR VERSUS H.M. SATYANARAYAN ENGINEERS & CONTRACTORS [2018 (8) TMI 736 - CESTAT MUMBAI] and it has been held that there is no difference between the activity of laying an electrical cable and the activity of laying an optical fibre cable and the Board circular applies in both the cases and no service tax can be charged on this activity. Demand do not sustain - appeal allowed - decided in favor of appellant.
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