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

AI Summary

Service Tax on Erection and Installation of Temporary Structures: Clarification on Scope and Definitions Post-2006 Amendment A query was raised regarding the service tax implications on the erection, commissioning, and installation of pre-fabricated structures, specifically questioning the definition of such structures and the scope of services included after an amendment effective from May 1, 2006. The inquirer asked if assembling PVC or aluminum sheets to construct sheds or roofs for temporary use would fall under the expanded service category or under traditional pandal/shamiana services. The response indicated that installing a shed or roof at a factory or office is not considered an installation of a pre-fabricated structure and should not be taxed under this category.