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Case of Installation and Commissioning of GRP Pipes

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Service tax – installation and commissioning of GRP Pipes - Demand under the category of "Erection, Commissioning or Installation Services" - contract for fabrication, erection, alignment and hydro-testing of GRP piping at the LNG Terminal

HELD - Before the amendment to Section 65(39a) under Finance Act, 2005, installation of plumbing, drain laying or other installations for transport of fluids was not included within the definition of "erection, commissioning or installation" - The pipes that the assessee had to lay were not plant, machinery or equipment

The contract for the purpose of laying pipelines did not come within the definition of the expression "commissioning or installation" as it prevailed under Section 65(28) as on 01.07.2003 – revenue writ petition dismissed

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Guest Friday, 15 November 2019

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