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(Querist)
06 December 2011 hello,

can anybody tells me that installing of single phase transformer on contract basis with dismantling of existing three phase transformer ,
what is the category of service
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PUNEET GOYAL

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PUNEET GOYAL (Expert)
06 December 2011 Yes installation of transformer is a taxable service under the category erection, commissioning or installation. See section 65 (105)(zzd) & 65(39a) for detail.

Installation of transformer is expressly covered under the above category as per clarification vide circular no 123/05/2010 dt. 24.05.10.

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