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Service Tax - Started By: - jagannath prasad - Dated:- 31-5-2016 Last Replied Date:- 28-12-2016 - is service to municipal corporation by way of erection of high mast light/street light taxable. pl give your valuable opinion w.r.t pre & post negative era. - Reply By KASTURI SETHI - The Reply = Sh.Jagannath Prasad Ji, Sir, In my view, it was taxable prior to 1.7.12 and it is taxable even now i.e. after 1.7.12. For period prior to 1.7.12 pl. see Board's Circular No.123/5/2010-TRU dated 24.5 .....

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ric poles which is a original work carried out under works contract for use other than commerce etc. Pl give your valued suggestion. - Reply By KASTURI SETHI - The Reply = Dear Sir, If we go through the definition of 'Original Works' in notification no.24/12-ST dated 6.6.12 as amended (Explanation -.1 below 2A-C ), this activity is not covered under Entry No.12,12 A,13, 14 (a) 14 A, 14 (ca) of Mega Exemption Notification No.25/12-ST dated 20.6.12 as amended from time to time and latest a .....

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- The Reply = Dear Sir, Contract with municipal corporation is for installation of high mast light. High mast light is a new structure constructed at site. Now, under Not 24/12 original works also means- (iii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise. Since 'structures' are covered under original works then the installation of high mast light which is nothing but a massive structure should come under ' .....

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