TMI Blog2023 (9) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... L - HELD THAT:- In the admitted facts and circumstances, the Appellant has not provided any taxable service under any clause or sub-section (105) of Sec 65 of the Finance Act, 1994 in respect of their activity of laying cables under or alongside roads for BSNL. So far as the amount collected from the service receiver and deposited by the Appellant, it is held that the taxes have been rightly d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to BSNL. The Appellant had obtained service tax registration on 01.11.2006 and has started filing returns from February, 2007 only. On query by Revenue, Appellant had submitted that they have provided services in the nature of cable laying which includes trenching work for BSNL and given details of the payments received for the period from 2005-06 to 2007.08. Appellant had further stated that BSN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1994. Commissioner (Appeals) dismissed the Appeal observing that clarificatory Circular came later on i.e., subsequent to the period when the service was rendered and also the part of the tax has been reimbursed by the service receiver from 2007. 4. Being aggrieved, Appellant is before this Tribunal. Learned Counsel has placed before us the Board Circular dated 24.05.2010, wherein, subjec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases may be decided based on the clarifications contained in the Circular. Thus, it obviously has retrospective effect. 6. Appellants have also relied on following case laws in support of their contention that their activities would not be liable to service tax in view of Board s Circular No. 123/5/2010-TRU dated 24.05.2010. (a) Vastu Kirti Builders vs CCE ST, Meerut-I [2017 (1) TMI 178 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de roads for BSNL. 9. Accordingly, we allow the Appeal and set aside the demand. So far as the amount collected from the service receiver and deposited by the Appellant, it is held that the taxes have been rightly deposited and Appellant shall not be entitled to any refund of the same. In the circumstances, we set aside all penalties imposed. 10. Appeal is allowed. ( Dictated and pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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