Case Law Details
Case Name : M/s. Strategic Engineering Private Limited Vs Additional Commissioner of Central Excise (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Section 65 (39a) was amended by substituting vide Section 88 of the Finance Act, 2005, which is reproduced below.
(39a)’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) plumbing, drain laying or other installations for transport of fluids; or
(c) heating, ventilation or air-conditioning includi...
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