https://www.taxtmi.com/caselaws?id=235333 Erecting metal crash barriers was examined under the scope of erection, commissioning or installation service, which applied to services by an agency in relation to plant, machinery or equipment. The activity had been treated by the original authority as erection of equipment, but the levy of erection service entered the service tax net only from 10.09.2004. Because the work was carried out during 23.10.2003 to 23.01.2004, the demand could not be sustained for that earlier period and no service tax liability arose for the disputed span. en-us Wed, 17 Jul 2013 00:00:00 +0530 Fri, 19 Jul 2013 05:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235333 Erecting metal crash barriers was examined under the scope of erection, commissioning or installation service, which applied to services by an agency in relation to plant, machinery or equipment. The activity had been treated by the original authority as erection of equipment, but the levy of erection service entered the service tax net only from 10.09.2004. Because the work was carried out during 23.10.2003 to 23.01.2004, the demand could not be sustained for that earlier period and no service tax liability arose for the disputed span. Case-Laws Service Tax Wed, 17 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235333