2017 (1) TMI 1787

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....Joint Commr. (A.R.) for the Department(s) ORDER The issue in this appeal is whether the appellant/assessee is liable to service Tax for the work of laying Telecom Cables alongside under the roads for Telecom Companies. 2. The admitted facts as per the show cause notice are that during the period October 2006 to November 2010, the appellant have laid Telecom Cables for different Telecom Companie....

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....l. The learned counsel urges that in view of the clarification of CBEC Circular No. 123/5/2010-TRU dated 24.05.2010, in respect of applicability of Service tax on laying of cables under or alongside roads and similar activities, the Board have clarified that the laying of cables under of alongside roads is not a taxable services under any clause of Sub-section 105 of Section 65 of the Finance Act,....