2018 (6) TMI 718

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...., Advocate for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent Per Bench The appellants are inter alia engaged in execution of work of trenching and laying of underground cable and allied works. They are registered with the Service Tax Department under the category of 'Erection, Commissioning and Installation Services'. During audit, it was noticed that the appellant....

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....ce tax on the activity of trenching and laying telephone cables is clarified by Board's Circular No. 123/5/2010-TRU dated 24.5.2010 wherein it has been held that such activities would not fall under taxable category of Erection, Commissioning and Installation Services. Further, in the decision of Commissioner of Central Excise, Chandigarh Vs. Rajeev Electrical Works- 2014 (18) STR 705 (P&H), t....