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2015 (10) TMI 2001 - CESTAT MUMBAI

2015 (10) TMI 2001 - CESTAT MUMBAI - 2016 (42) S.T.R. 397 (Tri. - Mumbai) - Liability of service tax – Commercial or Construction Services – Appellant contends that activity undertaken of laying optical fibre cables is not taxable as per circular no. 123/5/2010-TRU dated 24/05/2010 while Revenue contends that same is taxable – Held That:- Revenue tried to differentiate the case law on ground that appellant herein had undertaken the activity of laying of ‘optical fibers cables’ but missed out the .....

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nst Order-in-Original No. 17/ST/2011-12/C dated 28/10/2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability of the appellant under the category of Commercial or Industrial Construction Services. The appellant is undertaking the activity of laying of Optical Fiber Cables for various telecom service providers. It is the case of the Revenue that such activity is taxable, while it is the case of the appellant that CBEC vide circu .....

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ctivity of laying of cables alongside the road or under the roads, for various telecom service providers. We find that the judgment of this Tribunal in the case of Surindra Engineering Co. Ltd. 2014-TIOL-2007-CESTAT-Mum is more or less on the similar set of facts, which included the laying of pipelines. Similar view was expressed by this bench in the case of Sanjay Tah Eng. & Contractors, vide order no. A/298/11/CSTB/C-1, was considering a similar issue. We reproduce the entire order which i .....

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at the assessee had provided Erection, Commissioning or Installation services to Bharat Sanchar Nigam Ltd. (BSNL) without paying Service Tax thereon. In the appeal filed against the original authority's order, the assessee also filed an application for waiver of pre-deposit of the adjudged dues. The appellate authority disposed of this application by an order directing the assessee to pre-deposit the entire amount of Service Tax, which was not deposited. After expiry of the time granted for .....

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said activities as, according to them, the activities did not amount to any taxable service. According to the Revenue, the above activities amounted to Erection, Commissioning or Installation as defined under Clause 39(a) of Section 65 of the Finance Act, 1994 and hence liable to Service Tax under Section 65(105)(zzd) of the said Act. According to the lower appellate authority, the assessee had no prima facie case on merits. Hence the direction for pre-deposit and upon non-compliance by the par .....

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nce Act, 1994. The Hon'ble High Court in the case of Rajeev Electrical Works (supra) had held that laying of pipes in wail/roof/floor for crossing of wires, fixing junction box, MS box, wooden box, fixing cable trays to lay cables, digging earth to lay the cables and digging earth pits for earthing of equipments did not amount to installation of plant, commissioning of machinery/ equipments etc. We have heard learned SDR also, who has made a feeble attempt to distinguish the cited case of Ra .....

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