TaxTMI 
TaxTMI 
2023 (9) TMI 1375
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....ant Shri A. Rangadham, AR for the Respondent ORDER [ Order per : ANIL CHOUDHARY ] The issue involved in this Appeal is whether the Appellant is liable to service tax on their activity of Trenching and Laying of PLB pipes and cable works for BSNL under the head "Commercial and Industrial Construction service" (CICS). 2. The admitted facts are that the Appellant is engaged in services in res....
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.... Authority that as Appellants have admittedly done the activity of service which falls under CICS, the demand of tax was confirmed along with penalty. 3. Being aggrieved, the Appellant had preferred Appeal before the Commissioner (Appeals) relying on the Board Circular No. 123/5/2010-TRU dated 24.05.2010 by which it was clarified that laying of cables under or alongside roads is not taxable servi....
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....eals with the activity of - Laying of cables under or alongside roads. 5. It is clarified that the same is not taxable service under any clause of Sub-Sec (105) of Sec 65 of Finance Act, 1994. Further, at the bottom of the table, it was stated that the aforementioned clarifications and directions are general in nature and would have to be applied in an individual case depending upon its facts and....
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....t as the Appellants have received consideration from the service recipient, the benefit of Circular cannot be allowed. 8. Upon hearing the parties, case laws cited and considering facts on record, we find that in the admitted facts and circumstances, the Appellant has not provided any taxable service under any clause or sub-section (105) of Sec 65 of the Finance Act, 1994 in respect of their acti....