https://www.taxtmi.com/caselaws?id=394295 The appellant, engaged in laying optical fibre cables, contested liability for service tax. The Tribunal held that laying optical fibre cables is not taxable under "Erection, Commissioning and Installation Service," following precedents equating it to laying electrical cables. The CBEC circular's applicability to optical fibre cables was disputed, leading to the conclusion that no service tax applies to laying optical fibre cables. The appeal was allowed, setting aside the tax demands and penalties, establishing uniform treatment for taxing various cable laying activities under service tax provisions. en-us Fri, 21 Feb 2020 00:00:00 +0530 Wed, 08 Apr 2020 12:32:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394295 The appellant, engaged in laying optical fibre cables, contested liability for service tax. The Tribunal held that laying optical fibre cables is not taxable under "Erection, Commissioning and Installation Service," following precedents equating it to laying electrical cables. The CBEC circular's applicability to optical fibre cables was disputed, leading to the conclusion that no service tax applies to laying optical fibre cables. The appeal was allowed, setting aside the tax demands and penalties, establishing uniform treatment for taxing various cable laying activities under service tax provisions. Case-Laws Service Tax Fri, 21 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394295