https://www.taxtmi.com/caselaws?id=341677 The Tribunal upheld the Order-in-Original dropping the service tax demand for laying optical fibre cables alongside or under the road by telecom service providers. Revenue's appeal was rejected as the activities of digging trenches, laying cables, and filling them up were deemed integral to the process of laying cables, falling within the non-taxable category as per the C.B.E. & C. Circular. The judgment emphasized the Circular's provisions in determining tax liability for such activities, including the laying of optical fibre cables. en-us Fri, 04 Nov 2016 00:00:00 +0530 Fri, 14 Apr 2017 07:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341677 The Tribunal upheld the Order-in-Original dropping the service tax demand for laying optical fibre cables alongside or under the road by telecom service providers. Revenue's appeal was rejected as the activities of digging trenches, laying cables, and filling them up were deemed integral to the process of laying cables, falling within the non-taxable category as per the C.B.E. & C. Circular. The judgment emphasized the Circular's provisions in determining tax liability for such activities, including the laying of optical fibre cables. Case-Laws Service Tax Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341677