2018 (6) TMI 136

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..... as facts of the case are available before us. Admittedly, as per the said circular dated 24.05.2010, Erection, Commissioning and Installation the activity of laying underground cable has been exempted from levy of service tax, the assessees are not required to pay service tax on their activity. Appeal allowed - decided in favor of appellant.
Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Shri. Varun Gaba, Advocate- for the assessees Shri. H. Singh, AR- for the Revenue Per Ashok Jindal: 1. Both sides are in appeal against the impugned order. 2. The facts of the case are that the assessees namely Shri. Nand Lal Garg and M/s Sushil Kumar Gupta and company were engaged in the activity of laying underg .....

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..... er the cable has been laid down along side or under the road or not? 5. Heard the parties and considered the submissions. 6. We have gone through the CBEC Circular. Paragraph 2 of the said Circular is relevant to decide the issue in hand which is extracted herein below: "2. Scope of certain taxable services in brief; (i) 'Commercial or industrial construction services', in brief, cover construction of and the completion, finishing, repair, alteration, renovation, restoration or similar activities pertaining to buildings, civil structures, pipelines or conduits. Therefore, only such electrical works that arc parts of (or which result in emergence of a fixture of) buildings, civil structures, pipelines or conduits, are covered under the .....

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..... and clearance, excavation, earthmoving and demolition services' are attracted only if the service providers provide these services independently and not as part of a complete work such as laying of cables under the road. 3. The taxable status of various activities, on which disputes have arisen Based on the foregoing, the following would be the tax status of some of the activities in respect which disputes have arisen," S. No. Activity Status 1. Shifting of overhead cables/wires for any reasons such as widening/renovation of roads Not a taxable service under any clause of sub-section (105) of section 65 of the Finance Act, 1994. 2. Laying of cables under or alongside roads Not a taxable service under any clause of sub-section .....

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