9911796707
TMI Blog2024 (2) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... sformer Tank etc. falling under Chapter Heading 73 and 85 of Central Exide Act and is having service tax registration in the category of "Business Auxiliary Service". During the period 10.09.2004 to 15.06.2005, the appellant received contract from electricity companies for erection of Transmission Tower. Their work contract includes conducting route survey, erection of PCC Poles in alignment, including excavation of pit, including back - filing and Consolidation, fixation of Arms, MS Angle, MS Channel, Double Pole Line Structure Guard Packet and Porcelain Insulator, Erection of Lattice Tower, and Drawing of Wire etc. 3. During audit in the balance sheet for the Financial year 2004-05, the audit team observed that the assessee had shown inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection, commissioning or installation of plant, machinery or equipment. Note: Since 10.09.2004 "Erection" is added (3) Section (39a): (From 16.06.2005) "Erection, Commissioning or Installation" means any service provided by a commissioning and installation agency in relation to: (i) erection, commissioning or installation of plant, Machinery or Equipment; or (ii) Installation of - (a) Electrical and Electronic Devices, including wirings or fittings therefore;or (b) xxxxxxxxxxxxxx(f)." 5. The submission of the learned Counsel is that from the definitions, it is clear that Installation of Electrical and Electronic Devices including wiring or fittings have been inserted since 16.06.2005 and the appellant is paying servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2005 on 14.05.2005. 9. In the present case we find from the records that the appellant undertakes Erection work for Vidhyut Vitran Nigam i.e., Erection of Transmission Line/Tower and the nature of activity involved therein includes conducting route survey, erection of PCC Poles in alignment, including excavation of pit, including back - filing and Consolidation, fixation of Arms, MS Angle, MS Channel, Double Pole Line Structure Guard Packet and Porcelain Insulator, Erection of Lattice Tower, and Drawing of Wire etc. In terms of the enlarged definition of Erection, Commissioning or Installation as provided in Finance Act, 2005, the activity undertaken by the appellant becomes taxable w.e.f. 16.06.2005 and for the said period the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tween girds/substations/ transformer stations enroute. Not a taxable service under any clause of sub-section (105) of Section 65 of the Finance Act, 1994. 4. Installation of transformer/sub-stations undertaken independently. Taxable service, namely Erection, Commissioning or Installation services [65(105)(zzd)] 5. Laying of electric cables upto 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. 6. Laying of electric beyond the distribution point of residential or commercial localities/complexes. Taxable service, namely 'Erection, Commercial or Industrial Construction' or 'Construction of Comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
