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TMI Blog2017 (1) TMI 1787X X X X Extracts X X X X X X X X Extracts X X X X ..... les under or alongside roads and similar activities, the Board have clarified that the laying of cables under of alongside roads is not a taxable services under any clause of Sub-section 105 of Section 65 of the Finance Act, 1994. The laying of Telecom Cables under or alongside the roads is not a taxable service as clarified by the CBEC vide their Circular dated 24.05.2010 - appeal allowed - de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d demanding Service Tax of ₹ 1,33,11,717/- for the period 2006-07 to 2010-11 as tax paid short along with interest and further penalty as proposed under section 76 and 78 of the Finance Act. The SCN was adjudicated ex-parte as the appellant did not file any reply nor appeared on the date fixed for personal hearing, and the proposed demand was confirmed with interest and further penalty as im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng cables alongside and/or under the roads and have not done any installation work in addition to the same, the said circular is squarely applicable and the same was binding on the Revenue officials. As such, the very issue of show-cause-notice was bad. Accordingly, he prays for allowing the appeal with consequential benefits. 4. The learned AR for Revenue relies on the impugned order. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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