https://www.taxtmi.com/caselaws?id=4225 Electrical contracting work involving laying pipes for wire crossings, fixing junction boxes and boxes, and digging pits for cables and earthing was treated as electrical work, not civil work falling within erection, commissioning or installation of plant, machinery or equipment. The later statutory inclusion of installation of electrical devices, wiring and fittings from 16.06.2005 confirmed that such activities were outside the taxable entry for the relevant period. Service tax was therefore not payable, and the demand was set aside. en-us Mon, 17 Dec 2007 00:00:00 +0530 Sat, 20 Sep 2008 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4225 Electrical contracting work involving laying pipes for wire crossings, fixing junction boxes and boxes, and digging pits for cables and earthing was treated as electrical work, not civil work falling within erection, commissioning or installation of plant, machinery or equipment. The later statutory inclusion of installation of electrical devices, wiring and fittings from 16.06.2005 confirmed that such activities were outside the taxable entry for the relevant period. Service tax was therefore not payable, and the demand was set aside. Case-Laws Service Tax Mon, 17 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4225