9911796707
TMI Blog2019 (4) TMI 1269X X X X Extracts X X X X X X X X Extracts X X X X ..... ommr. (AR) for the Revenue ORDER Per Bench : The present appeal is against the Order-in-Original No.112/ST/Commr./2008 dated 19.12.2008. 2. The appellant engaged into a contract with M/s Tata Teleservices Ltd., M/s Bharti Airtel Limtied, M/s Hutch Essar Ltd. etc. As per this contract, the appellants were required to undertake various activities connected with the optical fiber laying works ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which itself was reflected after availing the abatement in terms of the above Notification. Show-cause notice dated 22.04.2008 was issued proposing to deny abatement claimed by the appellants and to demand differential service tax. 3. After due process of adjudication, the Adjudicating Authority passed the impugned order in which all the charges were upheld and differential service tax was order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als, which were being used for providing the services, which enable them to claim the benefit of abatement under notification. He submitted that the Board has subsequently issued a Circular No.123/5/2010-TRu dated 24.05.2010, in which the applicability of the service tax on the cable lines and other activities have been clarified. One of the activities clarified is that the laying of cables, eithe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the activities undertaken by the appellant by way of laying optical fiber cables as per contract executed with various telephone Companies, will be liable to payment of service tax during the period of dispute. The appellant himself has obtained registration and have paid service tax and filed ST-3 Returns for two half years' period i.e. October, 2006 to March, 2007 and April, 2007 to Sep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 10. We have perused the Circular dated 24.05.2010. We find that the activities of laying cables under or along side road is one such activity, which has been clarified as not taxable under any clause of sub-clause 105 of Section 65 of the Finance Act, 1994. It is not in dispute that the activity undertaken by the appellant is towards laying of optical fiber cables under or along side road. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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