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2017 (5) TMI 955 - AT - Service TaxErection, commissioning or installation - the appellant had undertaken various types of works including supply and installation/testing and commissioning of various electrical equipments/street lightings, poles etc. and all these types of work were covered by single work order - demand of tax with interest - Held that: - It is clear that the said contracts fall under purview of taxable service of “works contract”. Since, the period involved in this case is prior to 01/06/2007 i.e. introduction of levy of service tax under “works contract service”, the activities undertaken by the appellant will not fall under such purview of taxable service for the purpose of levy of service tax - service tax demand for the period from 2005-2006 to 2006-2007 set aside holding that service tax was not leviable under the works contract service during such period - demand for subsequent period upheld. Since service tax on advances received for providing taxable services is required to be paid, which has not been paid within the stipulated time, interest on such delayed payment of tax is liable to be paid by the appellant - demand of interest upheld. Appeal allowed - decided in favor of appellant.
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