I am working with the Kerala State Electricity Board Limited ( a body corporate), the distribution utility of the state of Kerala.I would like to obtain a clarification in the following two scenario:
1. We are collecting the estimated amount from an applicant and makes agreement for effecting a new service connection which requires the work of constructing new lines and installing other necesary items for supply of power.
2. We are collecting an estimated amount from an existing consumer for shifting a pole, lines and an energy meter for his convenience
Both the above works are carried out by our departmental staff after some time. Then what will be the service tax liability in the above cases?
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