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TMI Blog2017 (9) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... laying of cable - appeal dismissed - decided against Revenue. - Service Tax Appeal No.70884 of 2016 ( SM ) - A/71009/2017-SM[BR] - Dated:- 8-9-2017 - Shri Ashok Jindal, Member (Judicial) Shri Gyanendra Tripathi, Authorized Representative (DR) for the Appellant None for the Respondents ORDER Per. Ashok Jindal Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) relying on the CBEC Circular No.123/5/2010-TRU dated 24th May, 2010 dropped the demand against the respondent. 2. The brief facts of the case are that the respondents were engaged by BSNL for the work of laying of optical fibre cables and outdoor upgradation work execution of repair and maintenance thereof. Demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le, replacing/maintaining/constructing of cable and pair upgradation work. He further found that the appellant were not merely laying cables alongside road as any ordinary work contractor but they performed as a specialized contractor to undertake work related to said installation/ commissioning of cables. He has confirmed the entire demand of service tax payable on the provision of taxable service of Erection, Commissioning or Installation service to BSNL. The adjudicator has distinguished the work of laying of optical fibre cable undertaken by the appellant from the activity mentioned in Board's circular. From perusal of aforesaid circular of Board, I observe that at point no. 2 of the table appended thereto, the activity of laying of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 - TIOL - 440 - CESTAT KOL] Appellant undertaking the Work Order for Optical Fibre Cable Laying as per Contract - demand on Service Tax on the ground that appellant is providing service in relation to site formation reading of the definition of 'Site formation and clearance, excavation and earthmoving and demolition' Prima facie indicates that the appellants' activity does not get covered - Strong case in favour - pre-deposit waived and stay granted. * CHAITANYA ENTERPRISES VS. CCE, HYDERABAD [2013 - TIOL - 1414 - CESTAT - BANG.] Service Tax - Laying of optical fiber cables for BSNL and other telecom service providers - The appellant has claimed that this activity does not amount to rendering of any servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty for non-payment of service tax on this issue or other incidental offences as alleged in the notice. I pass the following order, accordingly . 4. I have gone through the observations made by the learned Commissioner (Appeals) who has relied on the CBEC Circular dated 24th May, 2010 to hold that the said services of laying of optical fibre cable is not to be taxed as per the said circular. The activity such as excavation of trenches, jointing splicing of OFC are the integral part of the services of laying of cable. 5. In that circumstances, I do not find any infirmity in the impugned order. The same is upheld. The appeal filed by the Revenue is dismissed. (Dictated and pronounced in open court) - - TaxTMI - TMITax - Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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