Commercial or Industrial Constructions Services - With respect ...

Tribunal Confirms Laying Cables Under Roads, Railways Not Taxable Under Finance Act, 1994 Per CBEC Circular.

March 11, 2022

Case Laws     Service Tax     HC

Commercial or Industrial Constructions Services - With respect to activity conducted by the assessee, CBEC circular referred to and relied upon by the Tribunal is specific. By virtue of Clause 2 and 8 of the paragraph 3 of the said circular, the activity of laying cables under or alongside roads and alongside railway tracks was clearly opined to be not taxable under the Finance Act, 1994. That view had been formed by the highest administrative authority under the Finance Act, 1994, namely - Central Board of Indirect Taxes and Customs. The Tribunal has not erred in applying that Circular and deleting the proposed demand of service tax liability. - HC

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