TaxTMI 
TaxTMI 
2018 (8) TMI 736
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....dred 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 the notice was in respect of classification of services whether as "Commercial ....
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....) 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; between grids/ sub -stations/ transformers the distribution points of residential or commercial complexes and such acti....
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....itting 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 to a tax as sale of goods) rather than the nature of activities undertaken, that distinguishes it from the previously stated taxable services....
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....alities/ 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 electrical and electronic appliances/ devices or providing electric connections to them Taxable service, namely Erection, commissioning or installation services [section 65 (105] (zzd]. 8. Railway electrification, electrification along the railway track Not a taxable service und....