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2007 (12) TMI 135 - AT - Service TaxElectrical Contractors - whether activity laying of pipe in wall/floor for crossing of wires, fixing the junction box & digging the earth to lay the cables etc.amounts to erection of plant & machinery or equipment – electrical work can’t be considered as civil work – it not come in purview of clause 39a F.Act- only w.e.f. 16.06.05, installation of electrical devices i.e. wiring or fittings was included in definition of erection, commissioning or installation u/c 39a – service tax not payable
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