2019 (4) TMI 1269

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....s(s) Shri H.S. Abedin, Asstt. Commr. (AR) for the Revenue ORDER Per Bench : The present appeal is against the Order-in-Original No.112/ST/Commr./2008 dated 19.12.2008. 2. The appellant engaged into a contract with M/s Tata Teleservices Ltd., M/s Bharti Airtel Limtied, M/s Hutch Essar Ltd. etc. As per this contract, the appellants were required to undertake various activities connect....

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....vice tax was paid on the gross value, which itself was reflected after availing the abatement in terms of the above Notification. Show-cause notice dated 22.04.2008 was issued proposing to deny abatement claimed by the appellants and to demand differential service tax. 3. After due process of adjudication, the Adjudicating Authority passed the impugned order in which all the charges were upheld....

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.... already supplied various types of materials, which were being used for providing the services, which enable them to claim the benefit of abatement under notification. He submitted that the Board has subsequently issued a Circular No.123/5/2010-TRu dated 24.05.2010, in which the applicability of the service tax on the cable lines and other activities have been clarified. One of the activities clar....

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.... carefully. 8. The crux of the dispute is whether the activities undertaken by the appellant by way of laying optical fiber cables as per contract executed with various telephone Companies, will be liable to payment of service tax during the period of dispute. The appellant himself has obtained registration and have paid service tax and filed ST-3 Returns for two half years' period i.e. October....