https://www.taxtmi.com/caselaws?id=364477 A binding CBEC circular dated 24/05/2010 clarified that shifting of overhead cables and laying of cables under or alongside roads did not attract Service Tax. Applying that circular, CESTAT held that laying of fresh optical fibre cables was also outside the levy, and the Revenue's distinction between shifting existing cables and laying new cables was unsustainable. The activity therefore could not be taxed under Erection, Commissioning and Installation Service, and the demand was not maintainable. en-us Tue, 22 May 2018 00:00:00 +0530 Tue, 31 Jul 2018 07:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364477 A binding CBEC circular dated 24/05/2010 clarified that shifting of overhead cables and laying of cables under or alongside roads did not attract Service Tax. Applying that circular, CESTAT held that laying of fresh optical fibre cables was also outside the levy, and the Revenue's distinction between shifting existing cables and laying new cables was unsustainable. The activity therefore could not be taxed under Erection, Commissioning and Installation Service, and the demand was not maintainable. Case-Laws Service Tax Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364477