https://www.taxtmi.com/caselaws?id=786202 Laying of telecom cables under or alongside roads falls outside taxable service under the service-tax definition, following Circular No.123/5/2010-TRU which excludes such activity. The contractors' activities were held to be works contract services characterized as composite contracts involving supply of materials and labour; therefore the Supreme Court precedent on composite works contracts applies and supports non-taxability. The impugned demand was set aside and the appeal allowed, with consequential relief as per law. en-us Mon, 08 Sep 2025 00:00:00 +0530 Mon, 09 Feb 2026 09:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786202 Laying of telecom cables under or alongside roads falls outside taxable service under the service-tax definition, following Circular No.123/5/2010-TRU which excludes such activity. The contractors' activities were held to be works contract services characterized as composite contracts involving supply of materials and labour; therefore the Supreme Court precedent on composite works contracts applies and supports non-taxability. The impugned demand was set aside and the appeal allowed, with consequential relief as per law. Case-Laws Service Tax Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786202