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2015 (8) TMI 640 - AT - Service TaxErection, Installation and Commissioning Service - installation of HVAC systems (air conditioning systems) - Works contract service - Date of taxability of service - Held that:- The later circular makes it absolutely clear that the scope of ECIS was expanded by including specified installation services such as installation of air-conditioning including related pipe work, duct work and metal sheet work. Although Board circular is not binding on the quasi-judicial authorities, it is clear that the later circular of the Board dated 27.07.2005 in a way revised the opinion expressed in its earlier circular dated 21.08.2003. A careful perusal of definition of ECIS also reveals that sub-clause (i) is separated from sub-clause (ii) by "or". Thus, clauses (i) and (ii) represent an "either or" situation, meaning thereby that what is covered in sub-clause (i) is not covered in clause (ii) and vice versa. So as installation of air-conditioning is expressely covered under clause (ii), it cannot be covered under clause (i) and as clause (i) covers everything covered by the definition of ECIS prior to 16.06.2005. it was outside the scope thereof - when, clause (i) of ECIS definition with effect from 16.06.2005 covered everything which was covered by definition of ECIS prior to 16.06.2005. it has to be held that what is contained in clause (ii) of the ECIS definition was not covered under the ECIS definition prior to 16.06.2005. - impugned demand under ECIS which pertains to the period prior to 16.06.2005 is not sustainable as installation of air-conditioning was not covered under ECIS prior to 16.06.2005. - Decided against Revenue.
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