𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗟𝗮𝘆𝗶𝗻𝗴 𝗼𝗳 𝗨𝗻𝗱𝗲𝗿𝗴𝗿𝗼𝘂𝗻𝗱 𝗖𝗮𝗯𝗹𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Laying of underground cables is not subject to service tax as per CBIC Circular No. 123/05/2010-ST. The demand for service tax is not sustainable."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Siddharth Industries 𝗜𝘀𝘀𝘂𝗲: Whether the appellant is eligible for exemption under Notification No. 1/2006-ST dated 01.03.2006? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant was involved in laying underground cables but was denied exemption under Notification No. 1/2006-ST, alleging non-eligibility due to not providing equipment during the installation process.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that laying of underground cables is not liable to service tax, relying on the Rishabh Telelinks case and CBIC Circular No. 123/05/2010-ST. The appellant's activity falls outside the service tax scope. The appeal was allowed, and the demand was set aside.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Siddharth Industries vs. C.C.E. & S.T.-Vadodara-I 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼.11718 of 2013 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 20 April 2023 📜 This ruling reinforces that underground cable laying activities are exempt from service tax as per CBIC guidelines.