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TMI BlogCategory - "telephone cable" and applicability of service taxX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, A company gets work-order to lay down 'telephone cables' underneath the road surface in different areas.The 'tel.cables' and machinery for digging are supplied by the main service receiver. 1)The company has to 'dig' out the road surface(excavate the ground) 2) then it lay down the telephone cables at a predetermined depth under ground 3)and then re-surface' it('back-filling' of earth m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ud) after job is over. service receiver pays the company on the basis of 'length kms.'work completed.Machines used in 'digging'/resurfacing ' road is supplied by service receiver. or taken on hire by the company. Note:The rates quoted for both the work i.e.excavation of earth (for cable laying) and actual laying of cables back-filling of earth are separately given in work order. The company eith ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er(i) employs its own labour or(ii)It takes labour work force from labour supply contractor or(iii)Sub-lets part of the work to another contractor. Query:1)Under which category the work of : a)excavation work i.e digging of earth/road will be covered/ b)actual cable laying under ground and 'back-filling' of earth work will be covered? c)what about ser.tax applicability to sub-contractors(may be 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 3sub-contractors)? - Reply By Surender Gupta - The Reply = The service mentioned in the query is falling under “Erection, Commissioning and Installation” services. Further sub-contractor is not exempt from service tax. - Reply By chandrasegar gurusamy - The Reply = service tax is not applicable for cable laying activities .. Dept circular 123/2010 dated 24.05.2010.. Punjab and Haryan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a high court verdict ..Rajeev electricals Vs CCE chandigarh C.E.A No 64 of 2008..(2010-TIOL-438-HC-P-H-ST) CESTAT ,Kolkatta Baba Constructions Vs CCE ranchi.. etc may be referred. - Category - "telephone cable" and applicability of service tax - Query Started By: - sunil mehta Dated:- 18-8-2006 Service Tax - Got 2 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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