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TMI Blog2022 (3) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax on the assessee for the work of laying cables alongside roads and railway tracks. The show cause notice does not appear to confirm or enforce any service tax liability on any other activity or on any other ground. With respect to activity conducted by the assessee, CBEC circular referred to and relied upon by the Tribunal is specific. By virtue of Clause 2 and 8 of the paragraph 3 of the said circular, the activity of laying cables under or alongside roads and alongside railway tracks was clearly opined to be not taxable under the Finance Act, 1994. That view had been formed by the highest administrative authority under the Finance Act, 1994, namely - Central Board of Indirect Taxes and Customs. The Tribunal has not erred in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue has pressed the appeal on the following questions of law:- (i) Whether it was correct and proper for the Hon'ble CESTAT, Allahabad, to drop the proceedings on the basis of CBEC Circular No. 123/5/2010-TRU dated 24.05.2010, pertaining to lying of electrical cables under or alongside road/railway track? (ii) Whether the Hon'ble CESTAT, Allahabad was justified in not appreciating the fact that the assessee, while providing services to various recipients, have charged service tax under the category of Commercial or Industrial Constructions Services and collected the Service Tax in relation to the same but never deposited the Service Tax so collected to the Government Ex-chequer, the investigation categorically indicates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Customs. The Tribunal has not erred in applying that Circular and deleting the proposed demand of service tax liability. 7. As to the other issues sought be raised by learned counsel for the revenue pertaining to other activities that the assessee may have performed and the amount that may have been realized by the assessee against the proposed service tax liability but not deposited, are not issues as may give rise to a substantial question of law in the present appeal. 8. The show cause notice that formed the basis of the adjudication order did not propose to create any demand of service tax on the aforesaid two grounds. 9. Plainly, those grounds were neither part of the show cause notice nor those can therefore be said to giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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