https://www.taxtmi.com/caselaws?id=343148 The appellate tribunal ruled in favor of the appellants, finding them not liable for service tax under "Erection, Commissioning, or Installation Services" for activities involving laying electrical cables and providing single point light fittings. The tribunal determined that the contracts were composite in nature, including material supply, which exempted the appellants from service tax before June 1, 2007, in accordance with a Supreme Court precedent. Additionally, activities post-June 1, 2007, such as laying cables along roads, were deemed exempt from taxation based on a Board circular. Consequently, the tribunal set aside the order on service tax liability, allowing the appeal. en-us Thu, 23 Mar 2017 00:00:00 +0530 Fri, 19 May 2017 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343148 The appellate tribunal ruled in favor of the appellants, finding them not liable for service tax under "Erection, Commissioning, or Installation Services" for activities involving laying electrical cables and providing single point light fittings. The tribunal determined that the contracts were composite in nature, including material supply, which exempted the appellants from service tax before June 1, 2007, in accordance with a Supreme Court precedent. Additionally, activities post-June 1, 2007, such as laying cables along roads, were deemed exempt from taxation based on a Board circular. Consequently, the tribunal set aside the order on service tax liability, allowing the appeal. Case-Laws Service Tax Thu, 23 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343148