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TMI Blog2018 (2) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... he activities undertaken pursuant to the agreement dated 1.4.2003 will not fall under the category of “installation of land, machinery, equipment as contained in the definition under Section 65(39a) of Finance Act, 1994 - Since the activity of the appellant cannot be categorised under simple installation of equipment, and more precisely falls under installation of wiring or fittings as contained i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial) For The Appellant : Shri Ranu Jain, C.A. For The Respondent : Ms. K.V. Kumar, D.R. ORDER Per S.K. Mohanty: Brief facts of the case are that the appellant is engaged in the activity of installation of wired line and cables for and on behalf of M/s Bharti Airtel Ltd. The activities undertaken by the appellant was classified by the Department under taxable category ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable category of service. Thus, he submits that service tax demand confirmed for the period 1.7.2003 to 15.6.2005 is not legally sustainable. 3. On the other hand, the ld. DR appearing for the respondent reiterates the findings recorded in the impugned order and further submits that the activity undertaken by the appellant falls under the category of installation service and since installati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant cannot be categorised under simple installation of equipment, and more precisely falls under installation of wiring or fittings as contained in the amended definition with effect from 16.6.2005, I am of the view that the classification should be appropriately made under the amended definition effective from 16.6.2005. Further, I also find that vide Circular No. B-I/6/2005-TRU, dated 27.7.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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