https://www.taxtmi.com/forum/issue?id=110436 Taxability of erection and installation of high mast/street lights supplied to a municipal authority depends on whether the activity is characterised as Original Works or falls within the negative list or the mega exemption. If not covered by exemption, the contractor would be liable for service tax on the labour component under Erection, Commissioning and Installation services rather than Works Contract Service; if characterised as original works provided to a local authority for non commercial use, the service may be exempt. en-us Tue, 31 May 2016 21:28:30 +0530 Thu, 23 Jan 2025 15:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110436 Taxability of erection and installation of high mast/street lights supplied to a municipal authority depends on whether the activity is characterised as Original Works or falls within the negative list or the mega exemption. If not covered by exemption, the contractor would be liable for service tax on the labour component under Erection, Commissioning and Installation services rather than Works Contract Service; if characterised as original works provided to a local authority for non commercial use, the service may be exempt. Discussion-Forum Service Tax Tue, 31 May 2016 21:28:30 +0530 https://www.taxtmi.com/forum/issue?id=110436