9911796707
TMI Blog2010 (5) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... crossing of wires, fix the junction box etc. would not amount to installation of plant, commissioning, machinery and equipment, therefore, service tax was not leviable in this regard - , as per circular bearing No.62/11/2003 dated 21.8.2003, it has clarified that putting up electric wires and fitting in residential premises would not be covered in the definition of taxable service and thus not liable to tax. Meaning thereby, no incidental service in relation to the installation of plant, commissioning, machinery and equipment, was taxable, during the relevant period with effect from 1.7.2003. The Tribunal has rightly held that the assessee is not liable to pay service tax as it has not erected or commissioned or installed any plant, machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the period with effect from 1.7.2003, therefore, it (assessee) was not liable to pay any tax. According to the assessee, it has generally laid the pipe in wall/roof/floor for crossing of wires, fix the junction box etc. and at no point of time, it was entrusted with the job relating to the installation of plant, commissioning, machinery and equipment, which would attract the provisions of the Act. In all, according to the assessee, it was not liable to pay any service tax, during the relevant period. It will not be out of place to mention here that the assessee has stoutly denied all other allegations contained in the notice (Annexure A1) and prayed for its reversal. 3. The explanation put forth by the assessee did not find fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding erection, commissioning and installation services and started paying service tax with effect from December, 2004. According to the revenue, the assessee was liable to pay service tax with effect from 1.7.2003 as such service was brought under the service tax net with effect from that date by the Act. 9. On the contrary, according to the assessee, it generally laid the pipe in wall/roof/floor for crossing of wires, fix the junction box etc. and it will not amount to installation of plant, commissioning, machinery and equipment. Thus, it would be seen that the facts of this case are neither intricate nor much disputed. 10. Above being the position on record, the core question, that arises for determination in this appeal, is whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not be covered in the definition of taxable service and thus not liable to tax. Meaning thereby, no incidental service in relation to the installation of plant, commissioning, machinery and equipment, was taxable, during the relevant period with effect from 1.7.2003. The Tribunal has rightly held that the assessee is not liable to pay service tax as it has not erected or commissioned or installed any plant, machinery or equipment. No other illegality in the impugned order has been pointed out by the learned counsel for the revenue. 14. In the light of the aforesaid reasons, we are of the considered view that the activities like laying the pipe in wall/roof/floor for crossing of wires, fixing the junction box, MS box, Wooden Box, f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
