2017 (4) TMI 647

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....nna, DR, for the Appellant. None, for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The present appeal is filed by Revenue and is directed against the Order-in-Original passed by the Commissioner of Central Excise & Customs, Jaipur, dated 3-2-2012. The dispute is with reference to the activity undertaken by the respondent for laying of cables for various telecom servic....

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....ment raised by Revenue, the activity undertaken will not be covered by the clarification issued by C.B.E. & C. 2. It is not disputed that the activities carried out by the respondent were by way of laying optical fibre cables through pipes. It is also not disputed that such cables have been laid alongside or under the road. No doubt that for laying such cable it will be necessary to dig th....