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2018 (8) TMI 1011 - CESTAT BANGALOREErection, Commissioning and installation service - appellant had failed to obtain the registration soon after the introduction of levy of service tax on the said service & had not paid the service tax during the period from 10/09/2004 to 15/06/2005 - Held that:- In the present case, the appellants are only engaged in the erection of transmission lines, transformers, circuit breakers and this service was redefined vide DT dt 16/06/2005 but it still does not include erection of transmission line, transformers, circuit breakers. In the present case, the period of dispute is 10/09/2004 to 15/06/2005 whereas erection, commissioning and installation service is leviable to service tax only after 16/06/2005 and therefore the services rendered by the appellant do not fall in the definition of erection, commissioning and installation and consequently, the appellants are not liable to pay the service tax. Appeal allowed - decided in favor of appellant.
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