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TMI Blog2024 (2) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant Shri M. Ambe, DC (AR) for the Respondent ORDER This appeal is filed against Order in Appeal No. 42/2018 dated 21.3.2018 passed by the Commissioner (Appeals), Coimbatore. 2. Brief facts of the case are that Corporation of Madurai, the appellant herein, has provided taxable service under the category 'Renting of Immovable Property Service' by way of letting the road sides to cable T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax to the tune of Rs.56,92,926/- for the period from 2010-11 to 2015 - 16. Hence Show Cause Notice dated 28.8.2015 was issued to the appellant proposing to recover the service tax liabilities. After due process of law, the adjudicating authority confirmed the demand along with interest and imposed equal penalty under sec. 78 of the Finance Act, 1994. Penalties of Rs.10,000/- each were also impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under the positive regime. The above view has been confirmed by the CBIC vide Circular F No 332/5/2010-TRU, dated 24.5.2010 wherein it has been clarified that laying of cables under or along side road is not a taxable service under any clause of sub-section (105) or section 65 of the Finance Act, 1994. Therefore, the demand for the period 1.4.2010 to 30.6.2012 is legally not sustainable. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2018-ST dated 30.11.2018 for the period 1.7.2012 to 30.6.2017, which covers the period of demand. We hence hold that no service tax was payable by the Appellant by way of letting the road sides to cable TV network firms and telephone / mobile network operators for laying optical fibre cables. The impugned order hence merits to be set aside. 5. We accordingly set aside the impugned order with con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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