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TMI Blog2012 (5) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... not constitute any taxable service under Section 65(105) of the Finance Act, 1994 - Held that:- in the case of Rajeev Electrical Works (2012 (5) TMI 470 - PUNJAB & HARYANA HIGH COURT - Service Tax) had held that laying of pipes in wall/roof/floor for crossing of wires, fixing junction box, MS box, wooden box, fixing cable trays to lay cables, digging earth to lay the cables and digging earth pits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal filed by the assessee is against the order of the Commissioner (Appeals) dismissing their appeal (filed against an adverse order of the original authority) on the sole ground of non-compliance with Section 35F of the Central Excise Act. In adjudication of a show-cause notice, the original authority had demanded Service Tax of over ₹ 16 lakhs from the assessee and imposed penalty on them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed services for trenching and laying underground telephone cables, cable jointing, pillar constructions, DP fitting excavation, recoveries of cable, coiling and de-coiling of cables etc. to BSNL, Bhandara under a contract covering the said period but did not pay Service Tax on the said activities as, according to them, the activities did not amount to any taxable service. According to the Revenue, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder or alongside roads did not constitute any taxable service under Section 65(105) of the Finance Act, 1994. The Hon'ble High Court in the case of Rajeev Electrical Works (supra) had held that laying of pipes in wall/roof/floor for crossing of wires, fixing junction box, MS box, wooden box, fixing cable trays to lay cables, digging earth to lay the cables and digging earth pits for earthing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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