2018 (6) TMI 718

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..... ds covered by the clarification issued vide Board's Circular No. 123/5/2010-TRU dated 24.5.2010 which clarified that laying cables under or alongside roads is not a taxable service. In Commissioner of Central Excise, Chandigarh Vs. Rajeev Electrical Works [2010 (5) TMI 162 - PUNJAB & HARYANA HIGH COURT], the Hon'ble High Court has held that laying the pipes in wall/roof/floor for crossing of wi .....

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..... orks. They are registered with the Service Tax Department under the category of 'Erection, Commissioning and Installation Services'. During audit, it was noticed that the appellant was rendering the services of trenching and laying telephone cables to BSNL and to other public sector undertakings directly and also through sub-contractors. It was noticed that they were not discharging servic .....

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..... able 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), the Hon'ble High Court has held that laying the pipes in wall/roof/floor for crossing of wires, fixing the junction box, fixing the cables trays to lay the cables, digging the earth to lay the cables and .....

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