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TMI Blog2020 (4) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocate for the appellant. Shri N. Bhanu Kiran, Asst. Commr./AR for the respondent [ORDER PER Mr. P. VENKATA SUBBA RAO) 1. The appellant is registered with the Department for providing "Erection, Commissioning & Installation" services. Based on intelligence that the appellants are evading payment of service tax, the Officers of Anti-Evasion Wing investigated and found that the appellant is u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded a late fee under Rule 7(C) of the Service Tax Rules, 1994. 2. Ld. Counsel for the appellant submits that it is true that they are engaged in laying underground optical fibre cables for BSNL as per contracts. The case of the Department is that such laying of cables amounts to rendering "Erection, Commissioning and Installation Service". Accordingly, the demands have been made. He would submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties have been correctly imposed. 5. Ld. Counsel for the appellant submits that an identical issue was before the Hon'ble Tribunal, Mumbai in the case of Commissioner of Central Excise, Nagpur vs. H.M. Satyanarayan Engineers & Contractors [2018-TIOL- 2676-CESTAT-MUM] in which it has been held in paras 6 & 7 that the activity of laying optical fibre cable is no different from the activity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed at length by the Hon'ble Tribunal, Mumbai in the case of H M Satyanarayan Engineers & Contractors (supra) and it has been held that there is no difference between the activity of laying an electrical cable and the activity of laying an optical fibre cable and the Board circular applies in both the cases and no service tax can be charged on this activity. As this issue is no longer res integra, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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