https://www.taxtmi.com/caselaws?id=443753 The Tribunal allowed the Appeal, setting aside the demand for service tax on trenching and laying of PLB pipes and cables for BSNL. The Appellant's activities were found not to fall under Commercial and Industrial Construction service as per the Finance Act, 1994. Penalties were lifted, but taxes collected and deposited were deemed appropriate, denying any refund. The decision was based on a 2010 Board Circular exempting laying of cables under or alongside roads from taxable services, supported by relevant case laws. en-us Mon, 28 Aug 2023 00:00:00 +0530 Fri, 06 Oct 2023 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443753 The Tribunal allowed the Appeal, setting aside the demand for service tax on trenching and laying of PLB pipes and cables for BSNL. The Appellant's activities were found not to fall under Commercial and Industrial Construction service as per the Finance Act, 1994. Penalties were lifted, but taxes collected and deposited were deemed appropriate, denying any refund. The decision was based on a 2010 Board Circular exempting laying of cables under or alongside roads from taxable services, supported by relevant case laws. Case-Laws Service Tax Mon, 28 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443753