TaxTMI 
TaxTMI 
TaxTMI 
2026 (2) TMI 397
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.... Bangalore. 3. Briefly stated that the facts of the case are that the appellants are engaged in providing services under the category of commercial or industrial construction service; viz. laying of Pipeline, cables etc., to BSNL, Vodafone, Bharti Airtel, Idea etc. On the basis of audit objection, Show-cause notice was issued to the appellant on 31.03.2011 for recovery of Rs.24,18,190/- with interest and penalty. On adjudication, the said demand was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before the learned Commissioner (Appeal); who in turn rejected their appeal. Hence, the present appeal. 4. At the outset, the learned chartered accountant for the appellant has submitted that they have ente....
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....n the case of Commissioner of Central Excise & Customs v. M/s. Larsen & Toubro Ltd. and others, 2015 (8) TMI 749 - Supreme Court. In support of the fact that the services rendered by works contract they have enclosed the copies of the contract and also the VAT returns filed from time to time with the state authorities. Further, he has submitted that extended period of limitation cannot be invoked in the present case as they have been filing ST3 returns from time to time and their records have been audited periodically. 5. Learned AR for the Revenue reiterated the findings of the Learned Commissioner. 6. The short issue involved in the present appeal for consideration is, whether laying down cables by the appellant alongside the road f....
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....llation of street-lights, traffic lights, flood-lights. This clarification takes into account the taxability of different activities taking into account the scope of all services (such as site formation/excavation/ earth moving service, commercial or industrial construction services; erection, commissioning or installation services; or works-contract service) that are presently taxable as well as those which are covered under the Finance Act, 2010. 2. Scope of certain taxable services in brief; (i)) 'Commercial or industrial construction services', in brief, cover construction of and the completion, finishing, repair, alteration, renovation, restoration or similar activities pertaining to buildings, civil structures, pipel....
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....es. Thus, even in the case of 'works contract' if the nature of the activities is such that they are excluded from aforesaid two services then they would generally remain excluded from this taxable service as well. (iv) 'site formation and clearance, excavation, earthmoving and demolition services' are attracted only if the service providers provide these services independently and not as part of a complete work such as laying of cables under the road 3. The taxable status of various activities, on 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/wi....
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....track Not a taxable service under any clause of sub-section (105) of section 65 of the Finance Ac 4. The conclusions drawn above are essentially general in nature and would have to be applied in an individual case depending upon its facts and circumstances. The pending disputes /cases may be decided based on the clarifications contained in this circular. 5. Please acknowledge receipt. 6. Hindi version follows. (Gautam Bhattacharya) Joint Secretary (TRU-II) Tel: 23093027; Fax: 23093037" 8. Further referring to the said circular this Tribunal in Chaitanya Enterprises v. Commissioner of Customs, Central Excise, Service Tax Appeal No.2230 of 2012, Hyderabad bench of CESTAT as follows:- "6. We h....