https://www.taxtmi.com/caselaws?id=436898 The tribunal held that laying underground cables with three-phase earthing box and accessories does not constitute Erection, Installation, and Commissioning service, based on precedents and a Board Circular. The activity of predominantly laying underground cable was deemed not subject to service tax, setting aside the demand. The appellant was found eligible for exemption under notification no. 1/2006-ST dated 01.03.2006 as the laying of underground cable, earthing box, and accessories did not fall under taxable services. The appeal was allowed, and the demand for service tax was deemed unsustainable. en-us Thu, 20 Apr 2023 00:00:00 +0530 Mon, 24 Apr 2023 09:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436898 The tribunal held that laying underground cables with three-phase earthing box and accessories does not constitute Erection, Installation, and Commissioning service, based on precedents and a Board Circular. The activity of predominantly laying underground cable was deemed not subject to service tax, setting aside the demand. The appellant was found eligible for exemption under notification no. 1/2006-ST dated 01.03.2006 as the laying of underground cable, earthing box, and accessories did not fall under taxable services. The appeal was allowed, and the demand for service tax was deemed unsustainable. Case-Laws Service Tax Thu, 20 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436898