TaxTMI 
TaxTMI 
2024 (4) TMI 234
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....cal cables up to distribution point of residential or commercial or commercial localities / complexes servuces, Maintenance & Repair services and Business Auxiliary Services. It had not taken Service Tax Registration and not paid Service Tax on the said activities under the bona fide belief that majority of the said services were provided to the Government Department viz. Electricity Department of Daman (UT) so no Service Tax was payable during 2006-07 to 2010-11. A search was carried out the business premises of appellant on 08.06.2011 and statement of proprietor of appellant was recorded on 09.06.2011 wherein he inter alia deposed that they were under the impression that as their major customers is Electricity Department, Daman which is a....
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....ginal and rejected the appeal of the appellant. Hence present has been filed before us. 3.1 In the grounds taken by the appellant it has contested the demand of Rs. 3,18,976/ based on the Circular No. 123/5/2010-TRU dated 24.05.2010 and Notification No. 11/2010- Service Tax dated 27.02.2010 as worked out by the department on the ground that the services specified in column 6 and 7 were not taxable as per Para 3(1) 3(2) and 3(5) of Circular No. 123/5/2010-TRU dated 24.05.2010 and Notification No. 11/2010-Service Tax dated 27.02.2010. Therefore, presently contested demand of Rs. 3,18,976/- has been wrongly confirmed. 3.2 Appellant alternatively also submitted that it had not taken registration and not paid service tax due to bona fide belie....
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.... of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Applicability of Service tax on laying of cables under or alongside roads and similar activities - Clarification regarding. Disputes have arisen in some parts of the country regarding applicability of service tax on certain activities such as shifting of overhead cables to underground on account of renovation/widening of roads: laying of electrical cables under or alongside roads/railway tracks; between grids/sub-stations/transformers the distribution points of residential or commercial complexes and such activities as electrification of railways. installation of street-lights, traffic lights, flood-lights. This clarification takes into account....
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.... equipment or structure or does not result in installation of an electrical or electronic device (ie, a machine or equipment that uses electricity to perform some other function) the same is outside the purview of this taxable service. (iii) Works Contract' incorporates the inclusions and exclusions of the aforementioned two taxable services (amongst others) and it is the nature of the contract (ie. a contract wherein the transfer of property in goods involved is leviable to a tax as sale of goods) rather than the nature of activities undertaken, that distinguishes it from the previously stated taxable services. Thus, even in the case of works contract if the nature of the activities is such that they are excluded from aforesaid two ....
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....s detailing the scope, specification and condition of the service/work. The bills produced by them merely states the nature of work like cable laying, quantity of work and the amount of charges but not the scope and specifications etc. These documents i.e. invoices are not sufficient evidence to conclude that the appellant is eligible for benefit as detailed in the circular referred above and since the appellant are not able to produce any other evidence other than the bills raised by them, I am constrained to record the appellant has not been able to substantiate their claim and eligibility for benefit sought under the said circular." 5. We have considered the rival submissions, we find from the scrutiny of various invoices on record bef....