2017 (4) TMI 647

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..... not? - taxability - Held that: - The C.B.E. & C. Circular No. 123/05/2010-ST, dated 24-5-2010 has specifically clarified in Sl. No. 2 of the Table under Para 3 that such activity will not be liable to service tax under any of the sub-clause of sub-section (105) of Section 65 of the FA, 1994 - It stands further clarified later that the word “cable” will include all types of cables including electri .....

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..... and for service tax has been raised on the respondent under the category of "Site Formation and Clearance, Excavation and Earthmoving" service. The demand was dropped by the ld. Commissioner by referring to the Board's clarifications vide Circular dated 24-5-2010, wherein the activity of laying of cables alongside or under the road has been held to be non-taxable. In the appeal filed by Revenue, t .....

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..... earth is not feasible. All such activities are liable to be considered within the activity of laying of cables along side or under the road. The C.B.E. & C. Circular No. 123/05/2010-ST, dated 24-5-2010 has specifically clarified in Sl. No. 2 of the Table under Para 3 that such activity will not be liable to service tax under any of the sub-clause of sub-section (105) of Section 65 of the Finance .....

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