2023 (4) TMI 924

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.... accessories falls under the service category of Erection, installation and Commissioning service and whether the appellant is eligible for concessional exemption in terms of notification no. 1/2006-ST dated 01.03.2006. The revenue's case is that since the appellant have not provided the plant, machinery, equipment during the course of erection, installation of underground cable, they are not eligible for exemption under notification no. 1/2006-ST dated 01.03.2006. 02. Shri Dhaval Shah along with Shri M.J.Yagnik, learned counsels appearing on behalf of the appellant at the outset submits that the mere laying down underground cable from one transformer station to the another transformer station does not fall under service of Erection, insta....

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....ircular No. 123/05/2010, dated 24-5-2010 which is extract below : The taxable status of various activities, on 3. which disputes have arisen. Based on the foregoing, the following would be the tax status of some of the activities in respect of which disputes have arisen, - S. No. Activity Status 1. Shifting of overhead cables/wires for any reasons such as widening/renovation of roads Not a taxable service under any clause of sub-section (105) of section 65 of the Finance Act, 1994 2. Laying of cables under or alongside roads Not a taxable service under any clause of sub-section (105) of section 65 of the Finance Act, 1994 3. Laying of electric cables between grids/sub-stations/transformer stations en route Not a taxable servi....