2011 (1) TMI 236

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..... not payable - Tribunal in the case of Rajeeve Electrical Works v. CCE, Chandigarh reported in [2007 -TMI - 4225 - CESTAT, NEW DELHI] and the decision in the case of Power Best Electricals v. CCE, (2007 -TMI - 3443 - CESTAT, BANGALORE) - Held that: prima facie, we hold that the liability to tax shall arise only from 16-6-2005 consequent upon amendment enlarging the scope of the impugned services - .....

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..... e original authority. 3.1 Learned Consultant submits that only from 16-6-2005, the scope of services of "erection, commissioning or installation" was enlarged by including the work relating to electricity board and other components used for erection of line for earlier period, the service tax cannot be demanded. He also relies on the decision of the Tribunal in the case of Rajeeve Electrical .....

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