https://www.taxtmi.com/caselaws?id=209717 Taxability of laying optical fibres turned on whether the activity fell within erection, commissioning and installation services, and a later circular directly clarifying that scope had not been considered in the original adjudication or appeal. Because the circular was relevant to whether the activity was taxable at all, the matter required fresh consideration on a fuller record. The dispute was remanded to the original adjudicating authority for reconsideration, with pre-deposit waived and the taxability issue left open. en-us Fri, 07 Oct 2011 00:00:00 +0530 Fri, 03 Feb 2012 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209717 Taxability of laying optical fibres turned on whether the activity fell within erection, commissioning and installation services, and a later circular directly clarifying that scope had not been considered in the original adjudication or appeal. Because the circular was relevant to whether the activity was taxable at all, the matter required fresh consideration on a fuller record. The dispute was remanded to the original adjudicating authority for reconsideration, with pre-deposit waived and the taxability issue left open. Case-Laws Service Tax Fri, 07 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209717