https://www.taxtmi.com/caselaws?id=340954 The CESTAT held that a show cause notice and demand were unsustainable where the allegation under erection, commissioning and installation service was vague and lacked proper year-wise and category-wise bifurcation. It further held that laying cables alongside or under roads, internal and external electrification of residential quarters and duplexes, and work completed before the levy came into force were not taxable on the facts, including where a binding circular treated the activity as non-taxable and the work predated the levy. As there was no suppression or mala fide intent and the dispute was interpretational, the extended period of limitation and penalties were not invocable. The impugned order was set aside. en-us Fri, 17 Feb 2017 00:00:00 +0530 Mon, 06 Nov 2017 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340954 The CESTAT held that a show cause notice and demand were unsustainable where the allegation under erection, commissioning and installation service was vague and lacked proper year-wise and category-wise bifurcation. It further held that laying cables alongside or under roads, internal and external electrification of residential quarters and duplexes, and work completed before the levy came into force were not taxable on the facts, including where a binding circular treated the activity as non-taxable and the work predated the levy. As there was no suppression or mala fide intent and the dispute was interpretational, the extended period of limitation and penalties were not invocable. The impugned order was set aside. Case-Laws Service Tax Fri, 17 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340954