2018 (6) TMI 718

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..... n, Advocate for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent Per Bench The appellants are inter alia engaged in execution of work of trenching and laying of underground cable and allied works. They are registered with the Service Tax Department under the category of 'Erection, Commissioning and Installation Services'. During audit, it was noticed that the appellan .....

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..... ice tax on the activity of trenching and laying telephone cables is clarified by Board's Circular No. 123/5/2010-TRU dated 24.5.2010 wherein it has been held that such activities would not fall under taxable category of Erection, Commissioning and Installation Services. Further, in the decision of Commissioner of Central Excise, Chandigarh Vs. Rajeev Electrical Works- 2014 (18) STR 705 (P&H), .....

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..... ide roads is not a taxable service. In the decisions cited supra, the Tribunal as well as the Hon'ble High Court has given categorical finding that such activities are not taxable under Erection, Commissioning and Installation Services. 6. Following the same, we find that the demand cannot be sustained. The impugned order is set aside and the appeal is allowed with consequential relief, if an .....

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