TaxTMI 
TaxTMI 
is service to municipal corporation by way of erection of high mast light/street light taxable. pl give your valuable opinion w.r.t pre & post negative era.
taxability of service
31 May 2016 
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Taxability of installation services: erection and installation of high mast lights for a municipal authority may attract service tax unless exempt.
Taxability of erection and installation of high mast/street lights supplied to a municipal authority depends on whether the activity is characterised as Original Works or falls within the negative list or the mega exemption. If not covered by exemption, the contractor would be liable for service tax on the labour component under Erection, Commissioning and Installation services rather than Works Contract Service; if characterised as original works provided to a local authority for non commercial use, the service may be exempt. (AI Summary)
Taxability of erection and installation of high mast/street lights supplied to a municipal authority depends on whether the activity is characterised as Original Works or falls within the negative list or the mega exemption. If not covered by exemption, the contractor would be liable for service tax on the labour component under Erection, Commissioning and Installation services rather than Works Contract Service; if characterised as original works provided to a local authority for non commercial use, the service may be exempt. (AI Summary)