Clarification - errection,commission & installation of pre-fabricated structures

[sunil mehta]

Dear Sir, W.E.F. 1/5/06 the scope of Ereection ,comm. & installation services is widened: 'errection,comm.& installation of pre-fabricated structures' 1)What is meant by 'pre-fabricated structures'? 2)What services are included due to above amendment? 3)If a pandal/shamiana service provider assembles PVC or alluminium corrugated sheets (purchases them) and constructs 'shed' or 'roof' at the factory or office premises of industrial organisation or factory on hire for the purpose of vehicle parking,monsoon-shed etc. for 3 or 6 or 12 mths.Whether the above activity will be covered under expanded 'errection/comm.' chapter? 4)Or will it come under old 'pandal /shamiana' services? Thanking You, s.mehta

[Surender Gupta]

Installation of shed or roof at the factory or office premises, I think, is not an activity of installation of pre-fabricated structure. Therefore should not liable to taxed under this category.

AI Summary

Scope of erection and installation services excludes assembly of temporary sheds or roofs at premises, not treated as pre-fabricated structures. Query whether the expanded erection, commissioning and installation of pre-fabricated structures includes temporary sheds or roofs assembled on hire; reply states installation of such sheds or roofs at factory or office premises is not installation of a pre-fabricated structure and should not be liable under that expanded category.