TMI Blog2018 (7) TMI 1785X X X X Extracts X X X X X X X X Extracts X X X X ..... e Serial No. 1 covered the activity of shifting of overhead cables/wires and Serial No. 2 covered the activity of laying of cables under or alongside roads and it was clarified that the said activity does not attract Service Tax - laying of fresh cable is also clarified to be out of the Service Tax levy - demand cannot sustain - appeal dismissed - decided against Revenue. - APPEAL No. ST/52959/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Outdoor Up-gradation Works, Execution of Repair Maintenance thereof. The demand of Service Tax was raised against the respondent under the category of Erection, Commissioning Installation Service . The Adjudicating Authority confirmed the demand against the respondent. Subsequently, the ld. Commissioner (Appeals) relying on said C.B.E.C. Circular dated 24/05/2010 held that the respondents wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/2017, wherein this Tribunal had held that laying of Optical Fiber Cables did not attract Service Tax. 5. Having considered the rival contentions and on perusal of the facts on records and further on perusal of said C.B.E.C. Circular dated 24/05/2010, we find that at Para 3 of the said Circular one table is provided and under the said table Serial No. 1 covered the activity of shifting of over ..... X X X X Extracts X X X X X X X X Extracts X X X X
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