https://www.taxtmi.com/caselaws?id=419415 The Court dismissed the appeal challenging a tribunal's order regarding service tax liability for laying cables under or alongside roads and railway tracks. The Court upheld the tribunal's decision based on the applicability of a CBEC Circular exempting such activities from service tax under the Finance Act, 1994. The Court found that the revenue's arguments regarding non-deposited service tax for other activities were outside the scope of the show cause notice and lacked merit, leading to the dismissal of the appeal. en-us Tue, 09 Nov 2021 00:00:00 +0530 Tue, 17 May 2022 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419415 The Court dismissed the appeal challenging a tribunal's order regarding service tax liability for laying cables under or alongside roads and railway tracks. The Court upheld the tribunal's decision based on the applicability of a CBEC Circular exempting such activities from service tax under the Finance Act, 1994. The Court found that the revenue's arguments regarding non-deposited service tax for other activities were outside the scope of the show cause notice and lacked merit, leading to the dismissal of the appeal. Case-Laws Service Tax Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419415