2007 (12) TMI 135

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..... ing the junction box & digging the earth to lay the cables etc.amounts to erection of plant & machinery or equipment – electrical work can’t be considered as civil work – it not come in purview of clause 39a F.Act- only w.e.f. 16.06.05, installation of electrical devices i.e. wiring or fittings was included in definition of erection, commissioning or installation u/c 39a – service tax not payable< .....

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..... stallation of plant, machinery or equipment". The Commissioner (Appeals) has held that, the above mentioned activities carried out by the appellants are in the nature of civil work and can very safely be considered to be covered under erection. However, to my mind, the work carried out by the appellants is nothing but electrical work as is seen from the various activities carried out by them and .....

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