https://www.taxtmi.com/caselaws?id=348036 The Commissioner, after examining the issue extensively and considering relevant case laws, ruled that laying optical fibre cables by the respondent for BSNL was not taxable under service tax provisions. The judgment upheld the decision based on the interpretation of the CBEC Circular, determining that the activities fell outside the taxable categories specified. Consequently, the imposition of penalty for non-payment of service tax was deemed unnecessary, and the Revenue's appeal was dismissed. en-us Fri, 08 Sep 2017 00:00:00 +0530 Wed, 25 Oct 2017 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348036 The Commissioner, after examining the issue extensively and considering relevant case laws, ruled that laying optical fibre cables by the respondent for BSNL was not taxable under service tax provisions. The judgment upheld the decision based on the interpretation of the CBEC Circular, determining that the activities fell outside the taxable categories specified. Consequently, the imposition of penalty for non-payment of service tax was deemed unnecessary, and the Revenue's appeal was dismissed. Case-Laws Service Tax Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348036