2024 (2) TMI 254

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....ellant is manufacturer of Iron Tesla, Transformer Tank etc. falling under Chapter Heading 73 and 85 of Central Exide Act and is having service tax registration in the category of "Business Auxiliary Service". During the period 10.09.2004 to 15.06.2005, the appellant received contract from electricity companies for erection of Transmission Tower. Their work contract includes conducting route survey, erection of PCC Poles in alignment, including excavation of pit, including back - filing and Consolidation, fixation of Arms, MS Angle, MS Channel, Double Pole Line Structure Guard Packet and Porcelain Insulator, Erection of Lattice Tower, and Drawing of Wire etc. 3. During audit in the balance sheet for the Financial year 2004-05, the audit t....

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....e provided by a commissioning and installation agency in relation to erection, commissioning or installation of plant, machinery or equipment. Note: Since 10.09.2004 "Erection" is added (3) Section (39a): (From 16.06.2005) "Erection, Commissioning or Installation" means any service provided by a commissioning and installation agency in relation to: (i) erection, commissioning or installation of plant, Machinery or Equipment; or (ii) Installation of - (a) Electrical and Electronic Devices, including wirings or fittings therefore;or (b) xxxxxxxxxxxxxx(f)." 5. The submission of the learned Counsel is that from the definitions, it is clear that Installation of Electrical and Elec....

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.... wiring or Installation of electrical fittings or devices was made taxable only pursuant to the enactment of Finance Act, 2005 on 14.05.2005. 9. In the present case we find from the records that the appellant undertakes Erection work for Vidhyut Vitran Nigam i.e., Erection of Transmission Line/Tower and the nature of activity involved therein includes conducting route survey, erection of PCC Poles in alignment, including excavation of pit, including back - filing and Consolidation, fixation of Arms, MS Angle, MS Channel, Double Pole Line Structure Guard Packet and Porcelain Insulator, Erection of Lattice Tower, and Drawing of Wire etc. In terms of the enlarged definition of Erection, Commissioning or Installation as provided in Finance A....

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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 girds/substations/ transformer stations enroute. 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 Erection, Commissioning or Installation services [65(105)(zzd)]   5. Laying of electric cables upto 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 beyond the distr....