2017 (9) TMI 793

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....optical fibre cables and outdoor upgradation work execution of repair and maintenance thereof. Demand of service tax was raised against the respondent under the category of installation, commissioning and erection service and management maintenance or repair service on the ground that the said activities undertaken by the respondent falls under those categories. The Adjudicating Authority confirmed the demand against the respondent but the learned Commissioner (Appeals) relying on the CBEC Circular dated 24th May, 2010 hold that they are not liable to pay service tax. Aggrieved from the said order, the Revenue is before me. 3. After going through the grounds of appeal, nothing has been stated by the said respondent why the said circular ....

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....r of Board, I observe that at point no. 2 of the table appended thereto, the activity of laying of cable under or alongside roads has been held to be non-taxable service under any clause of sub-Section (105) of Section 65 of the Finance Act, 1994. Whereas at point no. 1,3,5 & 6, there is specific mention of wires/ electric cable which means that cable mentioned at point no. 2 covers all type of cables, may it be for propagation of electric or electronic devices (OFC). 8. I have gone through the case laws relied upon in the matter and find that Hon'ble Tribunal in the following case laws have categorically held that in view of Board's circular the activity of laying of cable is not subject to levy of service tax. * COMMISSION....

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....lecom service providers - The appellant has claimed that this activity does not amount to rendering of any service. CBEC circular dated 24/05/2010 clarifies the issue which is in favour of the assessee. On considering the circular, this Tribunal in the case of Nicco Corporation Ltd. and in the case of Sanjeev Kumar Jain have taken a view which is in favour of the assessee. The appellant has made out a strong prima facie case for waiver of the pre-deposit of the amount involved. Application for waiver of pre-deposit of the amount involved is allowed and recovery thereof stayed till the disposal of the appeal. * NICCO CORPORATION LTD. VS. CST, KOLKATA [2012 - TIOL - 190 - CESTAT - KOL] Liability to pay service tax on laying ....