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2019 (2) TMI 383 - AT - Service TaxNon-payment of Service Tax - Erection and Commissioning or Installation Services - installation of street light, traffic lights, flood lights and other electrical and electronic main appliances/devices to various authorities - period April 2011 to March 2012 - Held that:- In their own case, for Nanded Waghala City Municipal Corporation, this Tribunal has decided the issue against them reported as Royal Electricals Vs. Commissioner of Central Excise, Pune-I [2017 (11) TMI 298 - CESTAT MUMBAI], where it was held that The service of installation of street lights being an independent service clearly falls under works contract service and during the relevant period it was taxable - demand upheld - appeal dismissed - decided against appellant.
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