https://www.taxtmi.com/caselaws?id=350419 The tribunal upheld the demand for service tax on the installation of street lights under works contract service, considering it a taxable independent service not directly related to road construction. The demand was deemed timely as the appellant failed to disclose the services in their returns. However, the demand for other services like laying of cables under road widening activities was set aside based on a Board Circular stating their non-taxability. en-us Wed, 18 Oct 2017 00:00:00 +0530 Thu, 26 Apr 2018 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350419 The tribunal upheld the demand for service tax on the installation of street lights under works contract service, considering it a taxable independent service not directly related to road construction. The demand was deemed timely as the appellant failed to disclose the services in their returns. However, the demand for other services like laying of cables under road widening activities was set aside based on a Board Circular stating their non-taxability. Case-Laws Service Tax Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350419