2013 (10) TMI 191

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... any service but had also paid service tax claiming the benefit of Notification No. 1/2006-ST after availing the benefit of abatement of 67% - CBEC Circular dated 24/5/2010 clarified the issue which was in favour of the assessee - On considering the circular, this Tribunal in the case of Nicco Corporation Ltd. Vs. Commissioner of Service tax, Kolkata [2012 (7) TMI 347 - CESTAT, KOLKATA] - contrac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... they have rendered the service of laying of optical fibre cables for BSNL and other telecom service providers. 2. Learned counsel would bring to our notice that Board vide Circular No. 123/5/2010-TRU dated 24/5/2010 has specifically at Sl. No. 2 clarified that the activity of laying of cables is not a taxable service under sub-section (105) of Section 65 of the Finance Act 1994. He would also r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... find that CBEC Circular dated 24/5/2010 clarifies the issue which is in favour of the assessee. On considering the circular, this Tribunal in the case of Nicco Corporation Ltd. (supra) and in the case of Sanjeev Kumar Jain (supra) have taken a view which is in favour of the assessee. 5. We do not find any reason to deviate from the said view, at this juncture. In view of the foregoing, we find .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X