Service tax on cable-laying clarified: routine road and railway cable works are generally non-taxable; installations are taxable. The circular clarifies that taxability depends on whether an activity creates or installs a building, civil structure, plant, machinery, equipment or an electrical/electronic device. Shifting overhead cables, laying cables under/along roads, laying cables between grids en route, laying cables up to distribution points, and railway electrification are not taxable under the cited service clauses. Independent installation of transformers/sub-stations and installation of street, traffic or flood lights are taxable as Erection, Commissioning or Installation services, while laying cables beyond distribution points is taxable as Commercial or Industrial Construction or construction-of-complex service, to be applied on individual facts.