Installation of street light Traffics lights, flood "Erection Commissioning &
lights & Electrical devices & External Work Installation Services
Electrification
06 Laying of cables ... Installation of street lights, Taxable service, namely
traffic lights flood lights, or other Erection, commissioning or
electrical and electronic installation services [section
appliances/devices
Laxmi
Electricals, he is engaged in supply and installation of street
lights for various Municipal Corporations and municipalities.
Appellant received a show cause notice dated ... executed work
orders awarded by different Municipal Corporations for
installation of street lights in municipal area and that street
lighting is one of the functions
Installation of street lights-Liability to tax-Such
service totally independent service and had nothing
to do with road construction, street lights ... road, therefore not
related to construction of road-Service of installation
of street lights being an independent service clearly
fell under 'works contract service
such activities as electrification of
railways, installation of street-lights, traffic lights, flood-lights.
This clarification takes into account the taxability of different
activities taking ... Installation of street lights, Taxable service, namely
traffic lights flood lights, or Erection, commissioning
other electrical and electronic or installation services
appliances/devices or [ section
Installation of street lights, Taxable service, namely
traffic lights, flood lights, or Erection, Commissioning
other electrical and electronic or installation services
appliances/devices or providing ... serial no. 7 clarifies that
activity of installation of street lights, traffic lights, flood lights or
other electrical and electronic appliances / devices or providing
electrical
Board (MPEB) installed the
street light in the industrial area of Dewas and Maksi, however, where
there were no street lights in front ... requirement of the concerned industry, the appellant installed the
said street light for which the initial payment is made by the appellant
street light in the Nagpur city. The activity undertaken by the appellant was of maintenance and repairs of immovable property like street light, electric installation ... till 15.06.2005. Later-on, when they realized that as the street lights are immovable property and they are not required to pay service tax, they
Finance Act,
1994
4 Installation of transformer/ sub- Taxable service, namely
stations undertaken independently Erection, commissioning or
installation services [ section 65
(105] (zzd].
5. Laying ... Installation of street lights, traffic Taxable service, namely
lights flood lights, or other electrical Erection, commissioning or
and electronic appliances/devices or installation services [ section
such
activities as electrification of railways, installation of
street-lights, traffic lights, flood-lights. This clarification
takes into account the taxability of different activities
taking ... Installation of street Taxable service, namely
lights, traffic lights Erection, commissioning
flood lights, or other or installation services
electrical and electronic ( section
such
activities as electrification of railways, installation of
street-lights, traffic lights, flood-lights. This clarification
takes into account the taxability of different activities
taking ... Installation of street Taxable service, namely
lights, traffic lights Erection, commissioning
flood lights, or other or installation services
electrical and electronic ( section
