2013 (11) TMI 97

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....ellant: Mr. S. Jaikumar, Advocate For the Respondent: Ms. Sabrina Cano, Superintendent (AR) ORDER Per: B.S.V. Murthy; Appellant provides service of trenching and laying of PLB pipes and cables for BSNL at various places. Taking a view that this service would fall under the category of 'commercial or industrial construction service' and is taxable w.e.f 16.6.2005, proceedings were initi....

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....rvice'. He submits that no doubt from January 2007, the appellant started receiving the service tax from BSNL and whatever amount was received, the appellant paid towards the service tax demand also. However, he submits that on merits, the appellant have a very strong case and the activity undertaken by them cannot be considered as a service at all. 3. The learned AR would submit that both the ....