https://www.taxtmi.com/circulars?id=8093 The circular clarifies that taxability depends on whether an activity creates or installs a building, civil structure, plant, machinery, equipment or an electrical/electronic device. Shifting overhead cables, laying cables under/along roads, laying cables between grids en route, laying cables up to distribution points, and railway electrification are not taxable under the cited service clauses. Independent installation of transformers/sub-stations and installation of street, traffic or flood lights are taxable as Erection, Commissioning or Installation services, while laying cables beyond distribution points is taxable as Commercial or Industrial Construction or construction-of-complex service, to be applied on individual facts. en-us Mon, 24 May 2010 00:00:00 +0530 Sat, 07 Jan 2012 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8093 The circular clarifies that taxability depends on whether an activity creates or installs a building, civil structure, plant, machinery, equipment or an electrical/electronic device. Shifting overhead cables, laying cables under/along roads, laying cables between grids en route, laying cables up to distribution points, and railway electrification are not taxable under the cited service clauses. Independent installation of transformers/sub-stations and installation of street, traffic or flood lights are taxable as Erection, Commissioning or Installation services, while laying cables beyond distribution points is taxable as Commercial or Industrial Construction or construction-of-complex service, to be applied on individual facts. Circulars Service Tax Mon, 24 May 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8093