service tax applicability - Laying of telephone cables

[Asked by Guest]

Whether the services offered for laying of telephone cables along highway by trenching method falls under service tax net.i think the law says that only if cable is laid by drilling method comes under service net.Please clear.

AI Summary

Service tax applicability: cable laying by trenching along roads treated as non taxable service under circulars and rulings.
The document records conflicting positions on Service Tax applicability to roadside telephone cable laying: one view asserts liability, while other respondents, citing a central board circular and tribunal/high court decisions, conclude that cable laying by trenching along roads constitutes a non taxable service and is therefore outside the service tax net.