Applicability of service tax on laying of cables under or alongside roads and similar activities

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....pplicability of service tax on laying of cables under or alongside roads and similar activities <br>News and Press Release<br>Dated:- 25-5-2010<br><BR>S.No. Activity Status 1. Shifting of overhead cables/wires for any reasons such as widening/renovation of roads Not a taxable service under any clause of sub-section (105) of section 65 of the Finance Act,1994 2. Laying of cables under or alo....

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....ngside roads Not a taxable service under any clause of sub-section (105) of section 65 of the Finance Act,1994 3. Laying of electric cables between grids/sub-stations/transformer stations en route Not a taxable service under any clause of sub-section (105) of section 65 of the Finance Act,1994 4. Installation of transformer/ sub-stations undertaken independently Taxable service, namely Erec....

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....tion, commissioning or installation services [section 65 (105] (zzd]. 5. Laying of electric cables up to distribution point of residential or commercial localities/complexes Not a taxable service under any clause of sub-section (105) of section 65 of the Finance Act,1994 6. Laying of electric cables beyond the distribution point of residential or commercial localities/complexes. Taxable serv....

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....ice, namely commercial or industrial construction' or 'construction of complex' service [section 65(105) (zzq)/(zzzh)], as the case may be. 7. Installation of street lights, traffic lights flood lights, or other electrical and electronic appliances/devices or providing electric connections to them Taxable service, namely Erection, commissioning or installation services [section 65 (105] (zzd]. ....

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.... 8. Railway electrification, electrification along the railway track Not a taxable service under any clause of sub-section (105) of section 65 of the Finance Act,1994 Full text of circular: 23/5/2010-TRU - dated - 24-05-2010<BR> News - Press release - PIB....