2022 (3) TMI 453

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....hu Chopra ORDER 1. Heard Mr. Pratik Chandra, learned counsel for the revenue and Mr. Shambhu Chopra, Senior Advocate, assisted by Ms. Mahima Jaiswal, learned counsel for the respondent-assessee. 2. Present appeal has been filed by the revenue under Section 35-G of Central Excise Act, 1944, against the Final Order ST/A/70086/2017-CU (DB) dated 20.01.2017 passed by Customs Excise and Service Tax ....

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....estigation categorically indicates that M/s Tata Tele Services Limited and M/s Idea Cellular Limited have paid Service Tax to the assessee, while was not deposited with the Government and this fact has been duly acknowledged by him? (iii) Whether the Hon'ble CESTAT, Allahabad was justified in not appreciating that apart from lying of cables, the assessee was involved in other host of various....

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....the paragraph 3 of the said circular, the activity of laying cables under or alongside roads and alongside railway tracks was clearly opined to be not taxable under the Finance Act, 1994. That view had been formed by the highest administrative authority under the Finance Act, 1994, namely - Central Board of Indirect Taxes and Customs. The Tribunal has not erred in applying that Circular and deleti....