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2023 (9) TMI 1375 - AT - Service TaxLevy of Service Tax - Commercial and Industrial Construction service (CICS) - activity of Trenching and Laying of PLB pipes and cable works for BSNL - HELD THAT:- In the admitted facts and circumstances, the Appellant has not provided any taxable service under any clause or sub-section (105) of Sec 65 of the Finance Act, 1994 in respect of their activity of laying cables under or alongside roads for BSNL. So far as the amount collected from the service receiver and deposited by the Appellant, it is held that the taxes have been rightly deposited and Appellant shall not be entitled to any refund of the same. In the circumstances, all penalties imposed are set aside. Demand set aside - appeal allowed.
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