Applicability of service tax on laying of cables under or alongside roads and similar activities

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..... Applicability of service tax on laying of cables under or alongside roads and similar activities - Commentaries / Editorials Dated:- 25-5-2010 - News - S.No. Activity Status 1. Shifting of overhead cables/wires for any reasons such as widening/renovation of roads Not a taxable service under any clause of sub-section (105) of section 65 of the Finance .....

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..... Act,1994 2. Laying of cables under or alongside roads Not a taxable service under any clause of sub-section (105) of section 65 of the Finance Act,1994 3. Laying of electric cables between grids/sub-stations/transformer stations en route Not a taxable service under any clause of sub-section (105) of section 65 of the Finance Act,1994 4. Ins .....

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..... tallation of transformer/ sub-stations undertaken independently Taxable service, namely Erection, commissioning or installation services [ section 65 (105] (zzd ]. 5. Laying of electric cables up to distribution point of residential or commercial localities/complexes Not a taxable service under any clause of sub-section (105) of section 65 of the Finance Act,1994 .....

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..... 6. Laying of electric cables beyond the distribution point of residential or commercial localities/complexes. Taxable service, namely commercial or industrial construction' or 'construction of complex' service [ section 65(105) (zzq)/(zzzh) ], as the case may be. 7. Installation of street lights, traffic lights flood lights, or other electrical and electronic appliances/dev .....

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..... ices or providing electric connections to them Taxable service, namely Erection, commissioning or installation services [ section 65 (105] (zzd ]. 8. Railway electrification, electrification along the railway track Not a taxable service under any clause of sub-section (105) of section 65 of the Finance Act,1994 Full text of circular: 23/5/2010-TRU - dat .....

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..... ed - 24-05-2010 - News - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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