Clarification - errection,commission & installation of pre-fabricated structures, Service Tax

[sunil v mehta]

Dear Sir, W.E.F. 1/5/06 the scope of Ereection ,comm. & installation services is widened: "errection,comm.& installation of pre-fabricated structures" 1)What is meant by 'pre-fabricated structures'? 2)What services are included due to above amendment? 3)If a pandal/shamiana service provider assembles PVC or alluminium corrugated sheets (purchases them) and constructs "shed" or "roof" at the factory or office premises of industrial organisation or factory on hire for the purpose of vehicle parking,monsoon-shed etc. for 3 or 6 or 12 mths.Whether the above activity will be covered under expanded "errection/comm.' chapter? 4)Or will it come under old 'pandal /shamiana' services? Thanking You, s.mehta

Posts / Replies

[Surender Gupta]

Installation of shed or roof at the factory or office premises, I think, is not an activity of installation of pre-fabricated structure. Therefore should not liable to taxed under this category.