2025 (2) TMI 745

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..... ong side the road under the National Optical Fibre Undertaking (NOFN) Project - HELD THAT:- The Customs, Excise & Service Tax Appellate Tribunal, New Delhi took the view that the appellant is not entitled to seek exemption under the Notification which it sought to rely upon. This is a fit case to remand the matter to the original authority only for the purpose of recalculation of the demand exten .....

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..... d also providing services of laying of cable under or along side the road under the National Optical Fibre Undertaking (NOFN) Project. 4. This litigation has something to do with a contract between the appellant and BSNL. 5. The principal contention of the appellant is that the services rendered by it to a Governmental authority is exempt from the liability of payment of service tax. The Customs .....

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