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TMI Blog2011 (10) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... cables under or alongside the road is not taxable service. As far as the issue of liability is concerned matter remanded back the requirement of pre-deposit of amounts demanded and penalties imposed, is waived . - ST/S/496 of 2011 - - - Dated:- 7-10-2011 - Mr. B.S.V. Murthy, J. Represented by: Shri S.V. Chauhan, Chartered Accountant for Appellant Shri Rajendra Nagar, SDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of registration, they had not collected any service tax. They also contended that prior to 16.6.2005, they were not liable to pay service tax at all. From February, 2005 they had paid service tax. There was some difference in the year 2006-07, which has arisen because of, according to the appellant they have sold some material and the same need not be taken into account. The learned counsel subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lectronic device (i.e. a machine or equipment that uses electricity to perform some other function) the same is outside the purview of this taxable service." 3. This circular was not available at the time of personal hearing but in the order in original also this has not been considered. Learned Commissioner (Appeals) in her order has brushed aside the submission relating to the circular that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he requirement of pre-deposit of amounts demanded and penalties imposed, is waived and matter is remanded to the original adjudicating authority for fresh adjudication. It is made clear that all the issues are kept open and original adjudicating authority should consider the applicability of the Board circular to the activities undertaken by the appellant in detail and to arrive at a conclusion w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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