2007 (12) TMI 135

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..... s, as to whether the activity of the appellants herein, who are Electrical Contractors, namely, laying of pipe in wall/floor for crossing of wires, fixing the junction box, MS Box, Wooden Box and digging the earth to lay the cables, digging the earth pits for earthing of equipments and for termination of cables, amounts to erection of plant & machinery or equipment so as to hold them liable for se .....

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..... in the purview of clause 39a of the Finance Act, 2004.  I also note that, it is only w.e.f. 16.06.2005 that installation of electrical devices including wiring or fittings, therefore, was included in the definition of erection, commissioning or installation under Clause 39a of the Finance Act, 2005. 2. In the light of the above discussion, I hold that the appellants are not liable to pay Se .....

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