2018 (2) TMI 229

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..... Kumar, D.R. ORDER Per S.K. Mohanty: Brief facts of the case are that the appellant is engaged in the activity of installation of wired line and cables for and on behalf of M/s Bharti Airtel Ltd. The activities undertaken by the appellant was classified by the Department under taxable category of "Commissioning and Installation Service". Service tax demand was confirmed on the appellant ....

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....1.7.2003 to 15.6.2005 is not legally sustainable. 3. On the other hand, the ld. DR appearing for the respondent reiterates the findings recorded in the impugned order and further submits that the activity undertaken by the appellant falls under the category of installation service and since installation service falls under the taxable entry of commissioning and installation service, the appella....

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....der installation of wiring or fittings as contained in the amended definition with effect from 16.6.2005, I am of the view that the classification should be appropriately made under the amended definition effective from 16.6.2005. Further, I also find that vide Circular No. B-I/6/2005-TRU, dated 27.7.2005, the Board has also clarified that scope of the taxable service has been expanded by includin....