Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 886 - AT - Service TaxErection, Commissioning or Installations service - appellants are involved in laying electrical cables along side roads and providing single point light fitting at the houses of beneficiaries under Kutir Jyoti Yojna/Scheme of the Government of Rajasthan - whether the appellant liable to pay tax under the entry Erection, Commissioning or Installations service? - Held that: - the contracts executed by the appellants are composite in nature with supply of materials also. As such, the appellants are not liable to service tax for the period prior to 1.6.2007 - Even for the period after 1.6.2007, we note that the activities carried out by the appellant viz. laying of cables under or along side of roads and laying of electrical cables upto the distributions points of residential or commercial locations or complexes, are clarified to be not liable to any tax as per the Board’s Circular dated 24.05.2010 - demand set aside - appeal allowed - decided in favor of appellant.
|