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    <title>2018 (6) TMI 136 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the assessees&#039; appeal, setting aside the demand for service tax on laying underground cables for BSNL. Relying on a CBEC Circular and the agreement specifying the cables were to be laid under roads, the Tribunal held the activity exempt from service tax. The decision clarified that laying cables under or alongside roads is not a taxable service, granting the assessees relief and dismissing the Revenue&#039;s appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=361309</link>
      <description>The Tribunal allowed the assessees&#039; appeal, setting aside the demand for service tax on laying underground cables for BSNL. Relying on a CBEC Circular and the agreement specifying the cables were to be laid under roads, the Tribunal held the activity exempt from service tax. The decision clarified that laying cables under or alongside roads is not a taxable service, granting the assessees relief and dismissing the Revenue&#039;s appeal.</description>
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      <pubDate>Fri, 04 May 2018 00:00:00 +0530</pubDate>
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