TMI Blog2024 (2) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... wirings or fittings has been specifically added by virtue of the enactment of the Finance Act, 2005 and since then appellant has been paying the service tax under this category. Reliance has been placed on the decisions of the Tribunal in POWER BEST ELECTRICALS LTD. VERSUS COMMISSIONER OF C. EX, [ 2007 (10) TMI 138 - CESTAT, BANGALORE] , RAJEEV ELECTRICAL WORKS VERSUS COMMISSIONER OF C. EX., CHANDIGARH [ 2007 (12) TMI 135 - CESTAT, NEW DELHI] . These decisions in clear words observed that Erection services were made taxable from 10.09.2004 and Electrical wiring or Installation of electrical fittings or devices was made taxable only pursuant to the enactment of Finance Act, 2005 on 14.05.2005. In the present case it is found from the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer of Iron Tesla, Transformer 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oning and installation agency in relation to erection, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs or devices was made taxable only pursuant to the enactment of Finance Act, 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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