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Service tax on erection

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 P J asked about 3 years ago

about service tax on erection commissinging and installation, and invoice format

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faris commented about 1 year ago

(i) "Commissioning and Installation Agency"  means any agency providing service in relation to erection, commissioning or installation;   (Section 65(29) of the Finance Act, 1994)   (ii) “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, equipment or structures, whether pre-fabricated or otherwise” or (ii) installation of— (a) electrical and electronic devices, including wirings or fittings therefor; or (b) plumbing, drain laying or other installations for transport of fluids; or (c) heating, ventilation or air-conditioning including related pipe work, duct work        and sheet metal work; or (d) thermal insulation, sound insulation, fire proofing or water proofing; or (e) lift and escalator, fire escape staircases or travelators; or (f) such other similar services;   (Section 65(39a) of the Finance Act, 1994)   “Taxable Service”  means any service provided or to be provided, [to any person], by a erection, commissioning and installation agency in relation to commissioning and installation; (Section 65 (105) (zzd) of the Finance Act, 1994)

2 Answers
Open uri20170510 32134 1c996lj?1494421732 Anil answered over 2 years ago

1. "Commissioning and Installation Agency" means any agency providing service in relation to erection, commissioning or installation; (Section 65(29) of the Finance Act, 1994) 2. “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, equipment or structures, whether pre-fabricated or otherwise” or (ii) installation of— (a) electrical and electronic devices, including wirings or fittings therefor; or (b) plumbing, drain laying or other installations for transport of fluids; or (c) heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work; or (d) thermal insulation, sound insulation, fire proofing or water proofing; or (e) lift and escalator, fire escape staircases or travelators; or (f) such other similar services; (Section 65(39a) of the Finance Act, 1994

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 madhura answered about 3 years ago

Following is the information pertaining to servive tax on erection commissioning and installation 1. "Commissioning and Installation Agency" means any agency providing service in relation to erection, commissioning or installation; (Section 65(29) of the Finance Act, 1994) 2. “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, equipment or structures, whether pre-fabricated or otherwise” or (ii) installation of— (a) electrical and electronic devices, including wirings or fittings therefor; or (b) plumbing, drain laying or other installations for transport of fluids; or (c) heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work; or (d) thermal insulation, sound insulation, fire proofing or water proofing; or (e) lift and escalator, fire escape staircases or travelators; or (f) such other similar services; (Section 65(39a) of the Finance Act, 1994) “Taxable Service” means any service provided or to be provided, [to any person], by a erection, commissioning and installation agency in relation to commissioning and installation; (Section 65 (105) (zzd) of the Finance Act, 1994)

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