https://www.taxtmi.com/caselaws?id=349814 Laying of optical fibre cables was held not to fall within site formation, clearance, excavation, earthmoving or demolition, so service tax could not be sustained for the period before 1 July 2012. A Board circular supporting non-taxability of cable laying under or alongside roads was relied on to reject the earlier classification. For the later period, the tax liability required fresh determination under the correct classification, including consideration of works contract treatment and any permissible deduction or composition benefit. Because the demand was not finally affirmed for that period, the penalties were also set aside. en-us Thu, 13 Jul 2017 00:00:00 +0530 Thu, 26 Oct 2017 08:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349814 Laying of optical fibre cables was held not to fall within site formation, clearance, excavation, earthmoving or demolition, so service tax could not be sustained for the period before 1 July 2012. A Board circular supporting non-taxability of cable laying under or alongside roads was relied on to reject the earlier classification. For the later period, the tax liability required fresh determination under the correct classification, including consideration of works contract treatment and any permissible deduction or composition benefit. Because the demand was not finally affirmed for that period, the penalties were also set aside. Case-Laws Service Tax Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349814