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    <title>2018 (6) TMI 718 - CESTAT CHENNAI</title>
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    <description>Trenching and laying of telephone cables under or alongside roads does not constitute Erection, Commissioning and Installation Services where the applicable Board circular excludes such activity from tax and precedent treats cable-laying and allied earthwork as outside that category. The Tribunal therefore held the service not taxable under that head, and the service tax demand could not be sustained.</description>
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      <title>2018 (6) TMI 718 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=361891</link>
      <description>Trenching and laying of telephone cables under or alongside roads does not constitute Erection, Commissioning and Installation Services where the applicable Board circular excludes such activity from tax and precedent treats cable-laying and allied earthwork as outside that category. The Tribunal therefore held the service not taxable under that head, and the service tax demand could not be sustained.</description>
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