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CCE, Lucknow Versus M/s Raj Electric Works

2017 (9) TMI 793 - CESTAT ALLAHABAD

Installation, commissioning and erection service - management maintenance or repair service - the respondents were engaged by BSNL for the work of laying of optical fibre cables and outdoor upgradation work execution of repair and maintenance thereof - CBEC Circular dated 24th May, 2010 - Held that: - I have gone through the observations made by the learned Commissioner (Appeals) who has relied on the CBEC Circular dated 24th May, 2010 to hold that the said services of laying of optical fibre ca .....

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he impugned order wherein the learned Commissioner (Appeals) relying on the CBEC Circular No.123/5/2010-TRU dated 24th May, 2010 dropped the demand against the respondent. 2. The brief facts of the case are that the respondents were engaged by BSNL for the work of laying of optical fibre cables and outdoor upgradation work execution of repair and maintenance thereof. Demand of service tax was raised against the respondent under the category of installation, commissioning and erection service and .....

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why the said circular is not applicable to the facts of the present case. Moreover, in the impugned order, learned Commissioner (Appeals) has examined the issue in detail and observed as under:- 6. I have gone through the appeal memo and oral as well as written submissions of the appellant. I find that the demand involved in the matter pertains to taxability of laying of cable (OFC) activity under the taxable category of Erection, Commissioning and installation service . 7. The adjudicating auth .....

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les alongside road as any ordinary work contractor but they performed as a specialized contractor to undertake work related to said installation/ commissioning of cables. He has confirmed the entire demand of service tax payable on the provision of taxable service of Erection, Commissioning or Installation service to BSNL. The adjudicator has distinguished the work of laying of optical fibre cable undertaken by the appellant from the activity mentioned in Board's circular. From perusal of af .....

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e gone through the case laws relied upon in the matter and find that Hon ble Tribunal in the following case laws have categorically held that in view of Board's circular the activity of laying of cable is not subject to levy of service tax. * COMMISSIONER OF C. EX. AND S. TAX, BHOPAL VS. SANJEV KUMAR JAIN - PROPRIETOR [2013 - TIOL - 833 - CESTAT - DEL] = [2014 (33) S.T.R. 312 (Trib. Del.) Service Tax Laying of cables for BSNL - Not taxable Demand of service tax by classifying it under repair .....

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d not repair and maintenance Revenue appeal has no merit. * M/s BABA CONSTRUCTION VS. CCE & ST, RANCHI [2010 - TIOL - 440 - CESTAT KOL] Appellant undertaking the Work Order for Optical Fibre Cable Laying as per Contract - demand on Service Tax on the ground that appellant is providing service in relation to site formation reading of the definition of 'Site formation and clearance, excavation and earthmoving and demolition' Prima facie indicates that the appellants' activity does .....

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tion Ltd. and in the case of Sanjeev Kumar Jain have taken a view which is in favour of the assessee. The appellant has made out a strong prima facie case for waiver of the pre-deposit of the amount involved. Application for waiver of pre-deposit of the amount involved is allowed and recovery thereof stayed till the disposal of the appeal. * NICCO CORPORATION LTD. VS. CST, KOLKATA [2012 - TIOL - 190 - CESTAT - KOL] Liability to pay service tax on laying of cable - Activity of laying of cables no .....

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