2017 (5) TMI 886

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..... Erection, Commissioning or Installations service? - Held that: - the contracts executed by the appellants are composite in nature with supply of materials also. As such, the appellants are not liable to service tax for the period prior to 1.6.2007 - Even for the period after 1.6.2007, we note that the activities carried out by the appellant viz. laying of cables under or along side of roads and l .....

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..... relating to provisions of service by the appellant to M/s. Rajasthan Vidyut Nigam Ltd. Basically, the appellants are involved in laying electrical cables along side roads and providing single point light fitting at the houses of beneficiaries under Kutir Jyoti Yojna/Scheme of the Government of Rajasthan. The lower authorities held that the appellants are liable to service tax under the category of .....

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..... e Court in Larsen Toubro Ltd. 2015 (39) STR 913 (SC) . Ld. Counsel submitted that the present appeal is relating to only their tax liability confirmed under Erection, Commissioning or Installation Services . 3. Ld.AR reiterated the findings of the impugned order. 4. We have heard both the sides and perused the appeal records. Admittedly, the contracts executed by the appellants are com .....

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