Commissioning and installation agency - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Erection, Commissioning or Installation (w.e.f. 1.7.2003 - Commissioning or installation) (w.e.f. 10.09.2004 - Erection) What is taxable - 65(105)(zzd) Any service provided or to be provided to any person, by a commissioning and installation agency in relation to erection, commissioning or installation; Who is the receiver of service Upto 15-5-2008 - A customers w.e.f. 16-5-2008 - Any person Who is the provider of service A commissioning and installation agency Meaning of Commissioning and InstallationAgency- 65(29) "commissioning and installation agency" means any agency providing service in relation to erection, commissioning or installation; Meaning of Erection, Commissioning or installation - 65(39a) "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, equipment or structures, whether pre-fabricated or otherwise ; or (ii) installation of (a) electrical and electronic devices, including wirings or fittings therefore; or (b) plumbing, drain laying or other installations for transport of fluids; or (c) heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work; or (d) thermal insulation, sound insulation, fire proofing or water proofing; or (e) lift and escalator, fire escape staircases or travelators; or (f) such other similar services;'; ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."