such contract is for the purpose of carrying out construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, alteration of any movable or immovable
only logical to construe that erection of structure would be covered by the definition of Erection, Commissioning or Installation in Section ... nothing to do with erection of fence, but would be covered under the scope of Erection, Commissioning or Installation Service, when the works like plumbing
service tax on the installation and commissioning prior to 10/9/2004 and subsequently erection, commissioning and installation after that date was unearthed ... ground based upon the reading of the definition of commissioning and installation, commissioning, erection and installation services. To come to such conclusion, the Adjudicating Authority
foundation, erection of tower is not possible. It is an integral part of erection and installation of the windmill. Similarly, without electrical installation, commissioning ... customer in relation to erection 1 commissioning or installation by a commissioning and installation agency, form so much of the service tax leviable thereon under
income of Rs. 4,72,96,803/- as income from
erection, commissioning, and installation charges against the expenses incurred ... appellant company has been consistently recognizing
revenues in respect of erection, commissioning, installation and in respect of
transportation of Equipments. Further I also agree with
items/parts procured directly at Boiler assembly site for Erection,
Installation & Commissioning of same, totally amounting to Rs.
6924,78,22,485/- (Rupees ... 85593/2017,89005/2018
spares, bought out items/ parts, the entire
Erection/Installation/Commissioning of the Boilers is incomplete.
The sale of goods are completed
items/parts procured directly at Boiler assembly site for Erection,
Installation & Commissioning of same, totally amounting to Rs.
6924,78,22,485/- (Rupees ... 85593/2017,89005/2018
spares, bought out items/ parts, the entire
Erection/Installation/Commissioning of the Boilers is incomplete.
The sale of goods are completed
items/parts procured directly at Boiler assembly site for Erection,
Installation & Commissioning of same, totally amounting to Rs.
6924,78,22,485/- (Rupees ... 85593/2017,89005/2018
spares, bought out items/ parts, the entire
Erection/Installation/Commissioning of the Boilers is incomplete.
The sale of goods are completed
items/parts procured directly at Boiler assembly site for Erection,
Installation & Commissioning of same, totally amounting to Rs.
6924,78,22,485/- (Rupees ... 85593/2017,89005/2018
spares, bought out items/ parts, the entire
Erection/Installation/Commissioning of the Boilers is incomplete.
The sale of goods are completed
service, the service portion is again
divided into (a) Erection, Installation and
Commissioning, (b) Construction and Civil Work and
(c) Transportation and Insurance including port ... activities, i.e. (a) Supply of
equipment, (b) Erection, installation and
commissioning activities, (c) Civil work and (d)
Transportation & Insurance