2020 (4) TMI 202

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.... APPEARANCE: Shri K. Vijay Kumar, Advocate for the appellant. Shri N. Bhanu Kiran, Asst. Commr./AR for the respondent [ORDER PER Mr. P. VENKATA SUBBA RAO) 1. The appellant is registered with the Department for providing "Erection, Commissioning & Installation" services. Based on intelligence that the appellants are evading payment of service tax, the Officers of Anti-Evasion Wing inve....

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....ties under sections 77 & 78. He also demanded a late fee under Rule 7(C) of the Service Tax Rules, 1994. 2. Ld. Counsel for the appellant submits that it is true that they are engaged in laying underground optical fibre cables for BSNL as per contracts. The case of the Department is that such laying of cables amounts to rendering "Erection, Commissioning and Installation Service". Accordingl....

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....emands have been correctly confirmed along with interest and penalties have been correctly imposed. 5. Ld. Counsel for the appellant submits that an identical issue was before the Hon'ble Tribunal, Mumbai in the case of Commissioner of Central Excise, Nagpur vs. H.M. Satyanarayan Engineers & Contractors [2018-TIOL- 2676-CESTAT-MUM] in which it has been held in paras 6 & 7 that the activity of l....

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.... only electrical cables. We find that this issue has been examined at length by the Hon'ble Tribunal, Mumbai in the case of H M Satyanarayan Engineers & Contractors (supra) and it has been held that there is no difference between the activity of laying an electrical cable and the activity of laying an optical fibre cable and the Board circular applies in both the cases and no service tax can be ch....