Applicability of service tax on laying of cables under or alongside roads and similar activities

S.No.

Activity

Status

1.

Shifting of overhead cables/wires for any reasons such as widening/renovation of roads

Not a taxable service under any clause of sub-section (105) of section 65 of the Finance 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 grids/sub-stations/transformer stations en route

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 [section 65 (105] (zzd].

5.

Laying of electric cables up to 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 cables beyond the distribution point of residential or commercial localities/complexes.

Taxable service, namely commercial or industrial construction' or 'construction of complex' service [section 65(105) (zzq)/(zzzh)], as the case may be.

7.

Installation of street lights, traffic lights flood lights, or other electrical and electronic appliances/devices or providing electric connections to them

Taxable service, namely Erection, commissioning or installation services [section 65 (105] (zzd].

8.

Railway electrification, electrification along the railway track

Not a taxable service under any clause of sub-section (105) of section 65 of the Finance Act,1994