2018 (6) TMI 136

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....ehalf of the BSNL during the period March' 2006. The Revenue is of the view that the said activity falls under the Erection, Commissioning and Installation services in terms of Section 65 (105)(zzb) of the Finance Act, 1994, threrefore, proceedings were engaged against both the assessee. The matters were adjudicated and demand of service tax was confirmed against the assessees. On appeal, the ld. Commissioner (A) gave the benefit of cum tax to the asssessees. Against the said order, both the assessee are in appeal on merits and the Revenue has filed the appeal against Shri. Nand Lal Garg on the ground that the contractor was not entitled for cum tax benefit. 3. The ld. Counsel for the assessees submits that as per the CBEC Circular N....

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....ition of this taxable service. Further, such activities undertaken in respect of roads, railways, transport terminals, bridges, tunnels and dams are outside the scope of levy of service tax under this taxable service. (ii) Under 'Erection, commissioning or installation services', the activities relevant to the instant issue are (a) the erection, commissioning and installation of plant, machinery, equipment or structures; and (b) the installation of electrical and electronic devices, including wiring or fitting there for. Thus, if an activity does not result in emergence of an erected, installed and commissioned plant, machinery, equipment or structure or does not result in installation of an electrical or electronic device (i.e. a machin....