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2023 (4) TMI 924 - AT - Service TaxClassification of Service Tax - Erection, installation and Commissioning service - laying of underground cable providing three phase earthing box and providing connected accessories - eligibility for concessional exemption in terms of notification no. 1/2006-ST dated 01.03.2006 - HELD THAT:- This tribunal considering the identical facts held in ROYAL ELECTRICALS VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-I [2017 (11) TMI 298 - CESTAT MUMBAI] that laying of cable, shifting of cable for the purpose of widening, renovation of roads, etc is not taxable. This identical service of laying of cable was also considered by this tribunal in COMMISSIONER OF C. EX. & S.T., JAIPUR-II VERSUS RISHABH TELELINKS [2017 (4) TMI 647 - CESTAT NEW DELHI] wherein, the tribunal relying on the CBEC Circular No. 123/05/2010- ST dated 24.05.2010 held that the laying of cable is not liable to service tax, in the said case the revenue’s appeal was dismissed. The activity of the appellant that is pre-dominantly laying of underground cable is not eligible to service tax - Appeal allowed.
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