TaxTMI 
TaxTMI 
2018 (8) TMI 736
X X X X Extracts X X X X
X X X X Extracts X X X X
....Rs. 42,73,752/ - (Rupees Forty Two Lakhs Seventy Three Thousand Seven Hundred and Fifty Two only) in respect of taxable services under the category of "Commercial or Industrial Construction Service" provided by the respondent. Consequently he has also set aside the demand for interest and penalties imposed under Section 76 , 77 & 78 of the Finance Act, 1994. He has upheld the demand for late fees at the rate of Rs. 2000 per return under rule 7(c) of the Service Tax Rules, 1994. Being aggrieved by the said order of Commissioner (Appeal) revenue has preferred this appeal on var ious grounds enumerated below: i. While deciding the matter Commissioner (Appeal) has travelled beyond the scope of show cause notice as the issue involved in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....resented. 4.0 We have perused the order of the Commissioner (Appeal). Commissioner (Appeal) has while passing the said order relied heavily on the Circular No 123 / 5/ 2010 -TRU dated 24 th May 2010 issued by Central Board of Excise and Customs. The text of the said circular is reproduced below: "CIR. NO. 123/05/2010 - ST, DT. 24/05/2010 Applicability of service tax on laying of cables under or alongside roads and simil ar activities Disputes have arisen in some parts of the country regarding applicability of service tax on certain activities such as shifting of overhead cables to underground on account of renovation/ widening of roads; laying of electrical cables under or alongside roads/ railway tracks; betwe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion of plant, machinery, equipment o r structures; and (b) the installation of electrical and electronic devices, including wiring or fitting there for. Thus, if an activity does not result in emergence of an erected, installed and commissioned plant, machinery, equipment or structure or does not result in installation of an electrical or electronic device (i.e. a machine or equipment that uses electricity to perform some other function) the same is outside the purview of this taxable service. (iii) 'Works Contract' incorporates the inclusions and exclusions of the aforementioned two taxable services (amongst others) and it is the nature of the contract (i.e. a contract wherein the transfer of property in goods involved is leviable....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ansformer/ sub -stations undertaken independently Taxable service, namely Erection, commissioning or installation services [section 65 (105] (zzd]. 5. Laying of electric cables up to distribution point of residential or commercial localities/ complexes Not a taxable service under any clause of sub - section (105) of section 65 of the Finance Act, 1994 6. Laying of electric cables beyond the distribution point of residential or commercial localities/ complexes. Taxable servi ce, namely commercial or industrial construction' or 'construction of complex' service [section 65(105) (zzq)/ (zzzh)], as the case may be. 7. Installation of street lights, traffic lights flood lights, or other electric....
X X X X Extracts X X X X
X X X X Extracts X X X X
....in respect of classification of services and admissibility of abatement under notification 1/ 2006 - ST. In Or der in Original, adjudicating authority has refused to allow the benefit of the said circular, by making distinction in the activity of laying of optical fiber cable and electric cable. From the text of the Circular it is quite evident that it has been issued resolving the disputes raised in respect of various activities detailed in table in the Circular in respect of the classification of the same under various categories such as 'Commercial or industrial construction services', 'Erection, commissioning or installation services' or 'Works Contract' and suitable clarifications in respect of each activity has been given by the said ....