https://www.taxtmi.com/caselaws?id=449103 CESTAT NEW DELHI held that electrical installation and wiring services were not taxable under Section 65(39a) prior to 16.06.2005. The definition of "Erection, Commissioning or Installation" was expanded through Finance Act 2005 to specifically include electrical and electronic devices, wiring, and fittings. The appellant's transmission line erection work involving PCC poles, towers, and wire drawing became taxable only from 16.06.2005 onwards. Since the appellant had already paid service tax for the post-amendment period, the demand for earlier periods was unsustainable. Appeal allowed. en-us Tue, 16 Jan 2024 00:00:00 +0530 Tue, 06 Feb 2024 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449103 CESTAT NEW DELHI held that electrical installation and wiring services were not taxable under Section 65(39a) prior to 16.06.2005. The definition of "Erection, Commissioning or Installation" was expanded through Finance Act 2005 to specifically include electrical and electronic devices, wiring, and fittings. The appellant's transmission line erection work involving PCC poles, towers, and wire drawing became taxable only from 16.06.2005 onwards. Since the appellant had already paid service tax for the post-amendment period, the demand for earlier periods was unsustainable. Appeal allowed. Case-Laws Service Tax Tue, 16 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449103