https://www.taxtmi.com/caselaws?id=209717 The case involved a dispute over service tax liability on laying optical fibers under erection, commissioning, and installation services. The appellant argued they were not liable for service tax before a specific date, citing a Board circular exempting laying cables under or alongside roads from taxation. The Commissioner (Appeals) dismissed this argument, but the court emphasized the importance of considering the circular. The matter was remanded for fresh adjudication, with the requirement of pre-deposit waived. The court directed a thorough analysis of the circular's applicability to determine the taxability of the services provided. 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 The case involved a dispute over service tax liability on laying optical fibers under erection, commissioning, and installation services. The appellant argued they were not liable for service tax before a specific date, citing a Board circular exempting laying cables under or alongside roads from taxation. The Commissioner (Appeals) dismissed this argument, but the court emphasized the importance of considering the circular. The matter was remanded for fresh adjudication, with the requirement of pre-deposit waived. The court directed a thorough analysis of the circular's applicability to determine the taxability of the services provided. Case-Laws Service Tax Fri, 07 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209717