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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 ..... ohanty: 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 of "Commissioning and Installation Service". Service tax demand was confirmed on the appellant with effect from 1.7.2003, when such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stainable. 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 installation service falls under the taxable entry of commissioning and installation service, the appellant was liable to pay service tax with eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained 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 27.7.2005, the Board has also clarified that scope of the taxable service has been expanded by including specified services therein. Since the scope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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