Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 750 - AT - Service TaxDemand of service tax - Held that:- Laying of pipeline for water supply projects will not come under the category of erection, commissioning and installation service - Board’s Circular dated 24-5-2010 makes it absolutely clear that unless the activity undertaken results in the emergence of an “erected, installed and commissioned plant, machinery, equipment or structure”, the activity will not come under the category of erection, commissioning and installation service. Laying of pipelines cannot be construed as a plant, machinery or equipment or structure.
|