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M/s. ABC Electricals Versus CCE, Jaipur-I

2017 (5) TMI 886 - CESTAT NEW DELHI

Erection, Commissioning or Installations service - appellants are involved in laying electrical cables along side roads and providing single point light fitting at the houses of beneficiaries under Kutir Jyoti Yojna/Scheme of the Government of Rajast .....

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not liable to service tax for the period prior to 1.6.2007 - Even for the period after 1.6.2007, we note that the activities carried out by the appellant viz. laying of cables under or along side of roads and laying of electrical cables upto the dis .....

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inal order No. 52533/2017 - Dated:- 23-3-2017 - Shri S.K. Mohanty, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Rep. by Shri Vijay Kumar, Advocate for the appellant. Rep. by Shri Amresh Jain, DR for the respondent. ORDER Per B. Ravi .....

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ons of service by the appellant to M/s. Rajasthan Vidyut Nigam Ltd. Basically, the appellants are involved in laying electrical cables along side roads and providing single point light fitting at the houses of beneficiaries under Kutir Jyoti Yojna/Sc .....

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inance Act, 1994. The demand against the appellant is upheld on the ground that the services rendered were taxable under Erection, Commissioning or Installation Service . 2. Ld. Counsel for the appellant submitted that the activities carried out by t .....

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as well as provision of service. In such situation, such composite contracts are held to be liable to work only w.e.f. 1.6.2007 in terms of law laid down by the Hon ble Supreme Court in Larsen & Toubro Ltd. - 2015 (39) STR 913 (SC). Ld. Counsel s .....

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records. Admittedly, the contracts executed by the appellants are composite in nature with supply of materials also. As such, the appellants are not liable to service tax for the period prior to 1.6.2007 as held by the Hon ble Supreme Court in Larse .....

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