Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 229 - AT - Service TaxClassification of services - activity of installation of wired line and cables - whether classified under Commissioning and Installation Service or otherwise? - Held that: - The basic activity of the appellant is installation of wiring and wire line, broad band and cables. The activities undertaken pursuant to the agreement dated 1.4.2003 will not fall under the category of “installation of land, machinery, equipment as contained in the definition under Section 65(39a) of Finance Act, 1994 - Since the activity of the appellant cannot be categorised under simple installation of equipment, and more precisely falls under installation of wiring or fittings as contained in the amended definition with effect from 16.6.2005, the classification should be appropriately made under the amended definition effective from 16.6.2005. Circular No. B-I/6/2005-TRU, dated 27.7.2005, clarifies that scope of the taxable service has been expanded by including specified services therein. Since the scope of the taxable service was expanded and in view of the fact that the activity undertaken by the appellant is more specific to wirings or fittings of the equipment, such taxable service should be covered under the amended provisions of erection, commissioning and installation service with effect from 16.6.2005. Appeal allowed - decided in favor of appellant.
|