TMI Blog2023 (4) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... MISSIONER OF C. EX. S.T., JAIPUR-II VERSUS RISHABH TELELINKS [ 2017 (4) TMI 647 - CESTAT NEW DELHI] wherein, the tribunal relying on the CBEC Circular No. 123/05/2010- ST dated 24.05.2010 held that the laying of cable is not liable to service tax, in the said case the revenue s appeal was dismissed. The activity of the appellant that is pre-dominantly laying of underground cable is not eligible to service tax - Appeal allowed. - Service Tax Appeal No.11718 of 2013 - Final Order No. A/ 10941/2023 - Dated:- 20-4-2023 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. C.L. MAHAR, MEMBER (TECHNICAL) Shri Dhaval Shah Shri M.G.Yagnik, Advocates for the Appellant Shri Prakash Kumar Singh, Superintendent (AR) for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ONSTRUCTION- 2017 (52) S.T.R. 33 (Tri.-Del.) 03. Shri Prakash Kumar Singh, learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 04. We have carefully considered the submissions made by both the sides and perused the records. We find that the activity which is under dispute is the laying of underground cable, providing three phase earthing box and providing connecting accessories, whether the same is classifiable as erection, installation and commissioning service. In this regard, this tribunal considering the identical facts held in ROYAL ELECTRICALS (supra) that laying of cable, shifting of cable for the purpose of widening, renovation of roads, etc is not taxable. The relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxable service, namely Erection, commissioning or installation services [section 65 (105] (zzd]. 5. Laying of electric cables up to distribution point of residential or commercial localities/complexes Not a taxable service under any clause of sub-section (105) of section 65 of the Finance Act, 1994 6. Laying of electric cables beyond the distribution point of residential or commercial localities/complexes. Taxable service, namely commercial or industrial construction' or 'construction of complex' service [section 65(105) (zzq)/(zzzh)], as the case may be. 7. Installatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal relying on the CBEC Circular No. 123/05/2010- ST dated 24.05.2010 held that the laying of cable is not liable to service tax, in the said case the revenue s appeal was dismissed. 4.1 The division bench of this tribunal at Calcutta Bench considering the same issue once again relying on the board circular dated 24.05.2010 (supra) held that laying of optical fibre cable under or along side road is not taxable. 05. Considering the consistent view taken by this tribunal in various judgments, we are of the view that the activity of the appellant that is pre-dominantly laying of underground cable is not eligible to service tax accordingly, the demand is not sustainable hence the same is set aside. Appeal is allowed. (Pronounced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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