https://www.taxtmi.com/caselaws?id=76997 Activities limited to laying pipes and cables in walls, roofs and floors, fixing junction boxes and cable trays, and digging earth for laying cables and earthing equipment did not fall within erection, commissioning or installation service because they did not involve erection or installation of plant, machinery or equipment. The revenue failed to produce material showing that any plant, machinery or equipment had been erected, commissioned or installed, and the circular relied on in the judgment also indicated that putting up electric wires and fittings in residential premises was outside the taxable service. Service tax was therefore not leviable on the work described. en-us Tue, 11 May 2010 00:00:00 +0530 Thu, 24 Apr 2014 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76997 Activities limited to laying pipes and cables in walls, roofs and floors, fixing junction boxes and cable trays, and digging earth for laying cables and earthing equipment did not fall within erection, commissioning or installation service because they did not involve erection or installation of plant, machinery or equipment. The revenue failed to produce material showing that any plant, machinery or equipment had been erected, commissioned or installed, and the circular relied on in the judgment also indicated that putting up electric wires and fittings in residential premises was outside the taxable service. Service tax was therefore not leviable on the work described. Case-Laws Service Tax Tue, 11 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76997