2018 (6) TMI 718

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....nical) Shri Raghavan Ramabhadran, 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 au....

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....her the appellant is liable to pay service 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 Elec....